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Acorn Management Services Limited v. Commissioners of Customs and Excise – VAT Tribunal

Acorn provided accommodation for students from US universities in Central London. The issue was whether the accommodation was an exempt supply of land (as the taxpayer argued) or a taxable provision of accommodation in a hotel or similar establishments (as the Commissioners said). The Tribunal agreed with the Commissioners.

David Goldberg QC appeared for the Appellant

Hugh McKay appeared for the Respondents

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