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 KC appeared for the AppellantHugh McKay appeared for the Respondents
Acorn Management Services Limited v. Commissioners of Customs and Excise – VAT Tribunal
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09 Sep 2022
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31 Aug 2022
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