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Plain Sailing

Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Lifeboats and their housing
Article 148 of the Principal VAT Directive (so far as is relevant) permits zero-rating of:
'… (a) the supply of goods for the fuelling and provisioning of vessels used for … rescue or assistance at sea … (c) the supply modification repair maintenance chartering and hiring of the vessels referred to in point (a) and the supply hiring repair and maintenance of equipment … incorporated or used therein; (d) the supply of services other than those referred...

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