Item 1(d) Group 1 Schedule 9 VATA 1994 – Article 13B(b)(1) of the Sixth Directive – whether accommodation was provided in a hotel inn or boarding house in the hotel sector or in a similar establishment or a sector with a similar function – appeal against cancellation of VAT registration on grounds that accommodation provided to lodgers did not fall within Item 1(d)
Citations:
[2006] UKVAT V19573
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 July 2022; Ref: scu.242778