North East Direct Access Ltd, VAT Decision No. 18267
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[2003] BVC 4,008
VAT
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...
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