Cases - Look Ahead Housing and Care Ltd v Customs & Excise Commissioners (No.2)

Record details

Name
Look Ahead Housing and Care Ltd v Customs & Excise Commissioners (No.2)
Date
[2002]
Citation
VAT decision 17613
Legislation
Keywords
Value added tax - exemption from VAT - provision of hostel accommodation - hotel or similar accommodation - recovery of VAT
Summary

Look Ahead Housing provided hostel accommodation for homeless people. Customs ruled that it was providing VAT-exempt welfare services and was unable to recover VAT incurred. Look Ahead Housing appealed, contending that it was providing 'hotel or similar accommodation'. The tribunal allowed the appeal and the recovery of VAT.