Cases - Atlas Property London Ltd (TC 03797)

Record details

Name
Atlas Property London Ltd (TC 03797)
Date
[2014]
Citation
UKFTT 674
Legislation
Keywords
VAT
Summary

It was held that the rental of basically furnished homes to local authorities to provide temporary accommodation for homeless people was exempt from VAT and was not taxable as ‘similar establishments’. Relevance was attached to the duration of stay (averaging 8 months), the home like nature of the accommodation and the lack of hotel services such as cleaning and food.