Cases - Brown (Nicholas) (TC03623)

Record details

Name

Brown (Nicholas)

Date

[2014]

Citation

UKFTT 487

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

A marina granted Mr Brown a licence to place his boat on a hard standing for 12 months whilest repairs were carried out. A further licence for 6 months was granted to moor the boat. The issue was whether these supplies were exempt from VAT. The tribunal observed that the mooring licence was taxable at 20% as the grant of facilities for mooring at excluded from the exemption. In addition as the marina had opted to tax the land the land licence could only be exempt if the option to tax was deemed not to apply due to the presence of a dwelling, a residential caravan or residential houseboat. As none of these exclusions applied, VAT had to be charged on the land licence at 20%.