Evidence of VAT Paid status in UK.

Irrelevant for a UK based boat as there is no dispute about status, but useful for a UK owned boat in the EU on the date, or an EU owned boat in the UK, partly because such boats may have acquired dual status and partly because the boat retains free circulation - not so important in the UK but very important for UK owned boats in the EU.
Not true. You’d have no idea of it was UK based the whole time, hence asking for evidence. You may also not know the residency of the seller which could be relevant if it hadn’t been based in the UK.

Suggesting otherwise could land someone with a large bill or an unsellable boat.
 
Not true. You’d have no idea of it was UK based the whole time, hence asking for evidence. You may also not know the residency of the seller which could be relevant if it hadn’t been based in the UK.

Suggesting otherwise could land someone with a large bill or an unsellable boat.

Likewise, proof of it being in the UK on 31/12/20 is no proof of what happened to it after that date.

I would be quite happy to buy a UK based boat, owned by a UK resident, without having sight of an original VAT invoice or proof of where it was on 31/12/20. What would matter to me would be proof of seller's ownership and that it's clear of debts.
 
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