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This page provides customers with a list of useful resources, both internal and external, that will help improve their online experience

Chartering: Charter party contracts for shipping (examples)

VTRANS110320 - Chartering: Charter party contracts for shipping (examples) A wide variety of ship charters exist. These notes describe the main types of contract (or “charterparty”) which may be concluded between a …

Chartering: Meaning of “charter

VTRANS110310 - Chartering: Meaning of “charter” General The correct VAT treatment of supplies of ships and aircraft under charter can cause difficulties for several reasons. Firstly, the term “charter” is used …

Accessibility

This page is the HMRC Accessibility page. It provides customers with links to various informational pages on the subject of Accessibility

Chartering: BIMCO Charter codes (examples)

VTRANS110350 - Chartering: BIMCO Charter codes (examples) A) Voyage Charter-Parties Code Name CEMENT Standard Voyage Charter Party for the Transportation of Bulk Cement and Cement Clinker in Bulk CEMENTVOY COAL,…

Chartering: Liability

VTRANS110340 - Chartering: Liability The first test to apply is whether the ship or aircraft in question is a qualifying craft within the meaning of the VAT Act 1994, Schedule 8, Group 8- see VTRANS110100. …

Detail of the scheme: Are requests to abandon goods subject to Charter Standards?

this page explains HMRC's position on charter standards for considering traders abandonment requests,

Overseas leasing: Qualifying purpose: ships and aircraft

There is a main object test for ships and aircraft

Entitlement: Immigration rules: Transitional rules: nationals of ECSMA and Social Charter ...

Transitional rules: nationals of ECSMA and Social Charter countries

Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 143 meaning of ‘on ...

Transcription of Para 143 of Sch 22 of the Finance Act 2000 about Tonnage Tax: Meaning of ‘bareboat charter terms'

Chartering: Specimen telex charter fixture

VTRANS110360 - Chartering: Specimen telex charter fixture We are pleased to confirm negotiations resulting in the following clean fixture. ACCOUNT [Oil Company] [Name of Ship] BR flag built 1979 2550 DWT ON 4.97 …

Non-residents working on the UK continental shelf: transfer pricing: characteristics of a ...

OT43130 - Non-residents working on the UK continental shelf: transfer pricing: characteristics of a bareboat charter A bareboat charter may also be called a bare lease or a demise charter. Commonly: the rig will …

Background Material: Shipping contracts

TTM15110 - Background Material: Shipping contracts Bareboat charterparties A charter on ‘bareboat charter terms’ is defined (paragraph 143) as meaning a hiring of a ship for a stipulated period on terms which give …

Capital/revenue divide: intangible assets: changes to company charter

BIM35565 - Capital/revenue divide: intangible assets: changes to company charter Expenditure to permit a taxpayer to trade more effectively (and which does not involve the acquisition, modification or disposal of a …

The 75% Limit on Charters-in: Chartered-in

TTM05110 - The 75% Limit on Charters-in: Chartered-in Charters not taken into account Bareboat charters A charter on ‘bareboat charter terms’ is defined (paragraph 143) as meaning: ‘a hiring of a ship for a …

The 75% Limit on Charters-in: Chartered-in

TTM05120 - The 75% Limit on Charters-in: Chartered-in Charters to be taken into account Charters otherwise than on bareboat charter terms In practice, charters which are not bareboat charters (and which will …

Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - rig ...

OT43160 - Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - rig market Before any conclusions can be drawn on bareboat charter rates it is necessary to understand something of …