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:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.221245