As Tony can't answer his critics on here, I hope no-one minds if I post the following, which is his explanation of what has happened and why he thinks it important to battle on. My personal opinion is that if he stuck to logic and argument, and cut out the intemperate and abusive language (and most of the adjectives), CRT and the courts would take him more seriously as opposed to think he's just ranting on. Once someone calls you a "despicable bastard" you tend to write them off as a anyone capable of serious discussion. One of my problems with it all is that, having worked for HMRC for thirty years, I really can't see how a blatant VAT irregularity could have carried on for 20 years - unlike a lot of tax work, VAT has always been handled by experts in the department. Anyway, over to Tony:
"...here's a brief summary of the action C&RT have taken to augment the boat registration and VAT accounting mess they inherited from their predecessors. If anyone would like to quote or use all or any of the following for re-posting on CWDF, please feel free so to do :
Genuine boat Licences issued by C&RT should and do have VAT charged on top of the licence fee at the standard 20% rate. The Pleasure Boat [registration] Certificates, which C&RT dishonestly issue as 'Rivers Only Licences' are 0% rated for VAT, and are, under Sections 5(1) and 6(1)[c] of the 1971 BW Act, mandatory for the owners of boats kept and used only on 'river waterways' to hold, and mandatory for C&RT to issue.
C&RT, however, have dug themselves into something of a hole by continuing dishonestly to describe the Pleasure Boat [registration] Certificate as a Rivers Only Licence because by so doing since they (C&RT) came into existence in 2012 they have left themselves obliged under the VAT regulations to continue to collect the current standard rate of VAT on a registration certificate for which the fee is 0% VAT rated. Were they now to discontinue charging VAT at 20% on their phony 'Rivers Only Licences' they would be landing themselves with the massive problem of having to clear up the accounting nightmare created by a total of over 20 years of knowing deception and fraudulent VAT collection, first by BWB and latterly by themselves, and then explaining away the whole mess to HMRC !
A fringe benefit for C&RT, and their predecessors BWB, from charging standard rate [Licence] VAT on 0% VAT rated Pleasure Boat (registration) Certificates has been that it has helped to lend credence to their lies about the Pleasure Boat Certificate really being a 'Licence', . . lies which they have chosen to perpetuate in order to foster the illusion that they have statutory powers to 'licence' the use of 'river waterways' in the same way they 'licence' the use of the man made canals under their control and upon which the statutory PRN was extinguished under the 1968 Transport Act.
Over the last 20(+) years these illusory river 'licensing' powers have been, and are still, routinely bowled up to the Courts to justify the habitual exercising of the disproportionately draconian Section 8 removal powers in respect of non-sunk, non-stranded, and non-abandoned boats on the river waterways where the 'lawful authority' to keep and use a vessel on the waterway is and always has been derived from the common law public right of navigation, and is not a power in the gift of the C&RT to grant or refuse by way of any form of 'Licence'.
The lawful authority to keep and use a pleasure boat on the river waterways listed in Schedule 1 to the 1971 BW Act [as amended] is the common law Public Right of Navigation (the PRN), and, much as C&RT would wish everyone to believe otherwise, not some phony so-called 'Rivers Only Licence', conspicuous only by it's complete absence from any part, section, or chapter of any the related waterway legislation by which C&RT is governed, . . but routinely issued nonetheless by this malevolent and megalomania ridden navigation authority with a taste for stealing people's boats from them under the guise of action supposedly intended to "manage, conserve and keep the waterways safe", . . the weasel words with which the despicable bastards at C&RT generally round off the written evidence placed before the Courts for the purpose of obtaining Injunction Orders. "