36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Look Ahead Housing and Care v. Commissioners of Customs and Excise – VAT Tribuna

The issue in this case was whether the provision of short term accommodation in hostels for homeless and rough sleepers were exempt supplies of welfare services or standard rated supplies of accommodation. The Appellant argued for the latter which enabled it to recover sums of input tax. The relevant statutory provisions were Item 1D and Note 9 of Group 1, Schedule 9 VATA 1994 and Item 9 and Notes 6 and 7 of Group 7, Schedule 9 VATA 1994. The taxpayer Appellant was successful.

Hugh McKay appeared for the Respondents

Latest news:

Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
Gray’s Inn Tax Chambers has been nominated in the Chambers UK Bar Awards 2022
Gray’s Inn Tax Chambers are delighted to have been have been nominated for Tax Set of the Year.
31 Aug 2022
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review