North East Direct Access Ltd v Customs and Excise: VDT 8 Aug 2003

VALUE ADDED TAX – hostel for homeless persons – whether exempt from VAT under Schedule 9 VATA 1994 group 1 – whether proprietor is excluded from exemption by Item 1(d) and Note 9 to group 1, as offering sleeping accommodation in a similar establishment to an hotel, inn or boarding house – not exempt – appeal dismissed

Citations:

[2003] UKVAT V18267

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.221245