VSWB4050 - Assurance procedures: taking action where other conditions are breached

Apart from the assessment action detailed at VSWB4040, there may be occasions where other conditions have been breached by the customer. Assessment action against the supplier may therefore not be appropriate.

Primarily this will be where the customer has failed to remove the boat from the UK. We have the power under section 30(10) of the VAT Act 1994 to assess the customer or person in possession of the boat for the VAT due on the supply.

The boat is also liable to seized and forfeited to the Crown.

There is further guidance on the use of section 30(10) of the VAT Act 1994 in VEXP90900.