In Atlas Property London v HMRC (TC03797 – 9 July 2014) the FTT held that supplies of accommodation to the homeless were exempt.
Atlas property owned a number of basically furnished homes which local authorities rented to provide temporary accommodation to homeless people. The properties were neither available nor marketed to the general public. Once a lease (or licence) had been granted to the local authority the only services provided by Atlas Property were the emptying of bins the cleaning of the common parts and gardening. Although occupancy was always intended to be temporary pending the finding of longer term accommodation by the local authority the average period of occupancy was eight months.
The grant of an interest in land is exempt from VAT unless it is the provision of hotel accommodation or ‘similar establishment’ suitable for use...
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In Atlas Property London v HMRC (TC03797 – 9 July 2014) the FTT held that supplies of accommodation to the homeless were exempt.
Atlas property owned a number of basically furnished homes which local authorities rented to provide temporary accommodation to homeless people. The properties were neither available nor marketed to the general public. Once a lease (or licence) had been granted to the local authority the only services provided by Atlas Property were the emptying of bins the cleaning of the common parts and gardening. Although occupancy was always intended to be temporary pending the finding of longer term accommodation by the local authority the average period of occupancy was eight months.
The grant of an interest in land is exempt from VAT unless it is the provision of hotel accommodation or ‘similar establishment’ suitable for use...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
