Commentary

BB/5B/99 VAT—ship design services

Part V16 Forms and other HMRC material

BB/5B/99 VAT—ship design services

BB/5B/99 VAT—ship design services

Business Brief, Issue 5. 24 February 1999

This Business Brief gives Customs' position regarding ship design services. In June 1995, a tribunal (Cholerton Ltd v C & E Comrs (1995) VAT Decision 13387 unreported [Part V12]) held that, in certain circumstances, design services were integral to the modification of a ship, despite the fact that Cholerton did not carry out the modification services. The design services were found to be zero-rated.

At the time, Customs accepted the decision and have since allowed businesses supplying design services in identical circumstances to zero-rate their supplies. However, we have now reviewed

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