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HMRC internal manual

VAT Land and Property

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VATLP11000
  3. VATLP11300

What is a 'similar establishment' to a hotel, inn, or boarding house?: contents

  1. VATLP11310
    Relevance of Note 9
  2. VATLP11320
    Who are 'visitors or travellers' for the purposes of Note (9)?
  3. VATLP11330
    Meaning of 'similar establishment', disregarding the extended meaning given by Note (9)
  4. VATLP11340
    Underlying Purpose
  5. VATLP11350
    Characteristics and functions
  6. VATLP11360
    Characteristics and functions associated with hotels, inns and boarding houses
  7. VATLP11370
    Additional aspects to take into account
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