Cases - BJ Group Ltd, VAT Decision No. 18234
Record details
- Name
- BJ Group Ltd, VAT Decision No. 18234
- Date
- [2003]
- Citation
- BVC 2,614
- Legislation
- Keywords
- VAT
- Summary
-
It was held that a large building let on a room-by-room basis to a variety of individuals and companies was a ‘similar establishment’ to a hotel and VAT was due on the income received by the owners of the building.