Cases - North East Direct Access Ltd, VAT Decision No. 18267
Record details
- Name
- North East Direct Access Ltd
- Date
- [2003]
- Citation
- BVC 4,008
- Legislation
- Keywords
- VAT
- Summary
-
It was held that a hostel for homeless people was not exempt from accounting for VAT as it was offering sleeping accommodation in a similar establishment to an hotel, inn or boarding house. The case was distinguished from Dinaro Ltd (t/a Fairway Lodge) (1999) where Dinaro Ltd predominantly accepted persons coming from psychiatric institutions and provided close supervision and care.