HMRC are inclined to quote this case: http://www.bailii.org/ew/cases/EWCA/Civ/2004/146.html Colangrove v CCE [2004] STC 712, ca. | LinkedIn

If HMRC quote Colaingrove, as they do at VATLP12300, in relation to residential property lettings, then do note that the case applies to caravan lettings. It may be that HMRC are pushing the decision further that it really should be applied.

via HMRC are inclined to quote this case: http://www.bailii.org/ew/cases/EWCA/Civ/2004/146.html Colangrove v CCE [2004] STC 712, ca. | LinkedIn.