Cases - Atlas Property London Ltd (TC 03797)

Record details

Name

Atlas Property London Ltd (TC 03797)

Date

[2014]

Citation

UKFTT 674

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that the rental of basically furnished homes to local authorities to provide temporary accommodation for homeless people was exempt from VAT and was not taxable as ‘similar establishments’. Relevance was attached to the duration of stay (averaging 8 months), the home like nature of the accommodation and the lack of hotel services such as cleaning and food.