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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply) [2021] UKFTT 477 (TC) (17 December 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08351.html
Cite as: [2021] UKFTT 477 (TC), [2022] SFTD 493
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| Decision Number: | TC 08351 |
| Appellant: | CITY YMCA LONDON |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 17/12/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - characterisation of supply - provision of accommodation to homeless young people - land exemption for -˜the leasing or letting of immovable property-™ - whether supply a -˜licence to occupy land-™ within Group 1 Schedule 9 VATA land exemption - legal classification by reference to -˜exclusive possession-™ and Community law criterion -˜to the exclusion of all others-™ - whether supply falls within Directive hotel exclusion - a functional approach and purposive construction for -˜similar establishment-™ under Item 1(d) exclusion from land exemption - appeal allowed |