Cases - Acorn Management Services Ltd
Record details
- Name
- Acorn Management Services Ltd
- Date
- [2001]
- Citation
- BVC 2,492
- Legislation
- Keywords
- VAT
- Summary
-
It was held that self-catering accommodation provided for overseas university students attending courses in the UK was a ‘similar establishment’ to a hotel, inn or boarding house and VAT was chargeable. The fact that the accommodation was not openly competing with the hotel sector, was not available to passing trade and was not serviced accommodation, did not make it exempt from VAT.