VAT – characterisation of supply – provision of accommodation to homeless young people – land exemption for – ‘the leasing or letting of immovable property’ – whether supply a – ‘licence to occupy land’ within Group 1 Schedule 9 VATA land exemption – legal classification by reference to – ‘exclusive possession’ and Community law criterion – ‘to the exclusion of all others’ – whether supply falls within Directive hotel exclusion – a functional approach and purposive construction for – ‘similar establishment’ under Item 1(d) exclusion from land exemption – appeal allowed
Citations:
[2021] UKFTT 477 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 January 2022; Ref: scu.671542