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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

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