36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
QED Marine v. CCE – VAT Tribunal

This appeal concerned a self build partnership who were constructing a Dutch barge as their permanent living accommodation. They sought zero-rating treatment for supplies made to them during construction on the basis that the boat was a “qualifying ship” within the meaning of Schedule 8 of VATA 1994. The Tribunal held, however, that until a ship had been completed sufficiently to render it seaworthy it could not properly be described as a qualifying ship.

Hugh McKay, appeared for the Respondents

Latest news:

Gray’s Inn Tax Chambers is delighted to have been shortlisted for 4 separate awards at The Legal 500 Bar Awards 2023
19 Jul 2023
GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.
Gray’s Inn Tax Chambers is deeply saddened by the passing of our founding member and Head of Chambers, Mr Milton Grundy
28 Nov 2022
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review