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.