Cases - Namecourt Ltd, VAT Decision No. 1560

Record details

Name

Namecourt Ltd

Date

(1984)

Citation

2 BVC 208,028

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that a company that provided ‘bed and breakfast’ accommodation for homeless and unemployed people was required to account for VAT on the amounts charged on the basis that the accommodation was ‘a hotel, inn, boarding house or similar establishment’.