Hostel accommodation to homeless person is supply of sleeping accommodation in a “similar establishment” to a hotel

In City YMCA London v HMRC [2021] UKFTT 477 (TC), the FTT decided that the supply of accommodation made by a hostel, City YMCA London (CYL), to young homeless people (the Supply) was similar to the supply of hotel accommodation, for VAT purposes.

Source: rpc.co.uk