Capital allowances

Commentary – Key Data ¶11-400

Case law

Generally

Commentary – Indirect Tax Reporter ¶22-775 ; CGT and the Private Residence ¶30-015

Leasing of residential caravans with separate pitch agreements between occupiers and site owners

Commentary – Indirect Tax Reporter ¶22-775

Letting of immovable property

Commentary – Indirect Tax Reporter ¶22-775

Motor caravans v. motor homes

Commentary – Indirect Tax Reporter ¶22-775

Chattel exemption

Commentary – CGT and the Private Residence ¶30-020

Connection to mains services

Commentary – Indirect Tax Reporter ¶32-290

Corporation tax

Caravan sites

Commentary – Tax Reporter ¶711-040

Caravan, meaning

Commentary – Tax Reporter ¶711-060

Houseboat, meaning

Commentary – Tax Reporter ¶711-060

Definition of building

Commentary – Indirect Tax Reporter ¶33-860 ; Indirect Tax Reporter ¶38-155

Designed for recreation or pleasure

Commentary – Indirect Tax Reporter ¶22-275

Generally

Commentary – CGT and the Private Residence ¶30-020

Global accounting, exclusion

Legislation/Regulatory – SI 1995/1268 art. 13(2)

Holiday accommodation

Commentary – Indirect Tax Reporter ¶34-910

Inheritance tax business property relief

Commentary – Tax Reporter ¶664-400
HMRC Guidance – IHTM25278
Case Law – C J Burkinyoung (Executor of Burkinyoung dec'd) v IR Commrs ; COMMISSIONERS OF INLAND REVENUE v. DESOUTTER BROS., LTD. ; COMMISSIONERS OF INLAND REVENUE v. TOOTAL BROADHURST LEE CO., LTD. ; Clark & Anor (Exors of Clark dec'd) v. R & C Commrs ; Farmer & Anor (Executors of Frederick Farmer dec'd) v IR Commrs ; Furness v IR Commrs ; Hall (Executors of Hall dec'd) v IR Commrs ; Martin & Anor (Executors of Estate of Moore dec'd) v IR Commrs ; Piercy v. R & C Commrs ; Powell & Anor (Executors of Pearce dec'd) v IR Commrs ; THE COMMISSIONERS OF INLAND REVENUE v. THE GAS LIGHTING IMPROVEMENT CO., LTD. ; THE COMMISSIONERS OF INLAND REVENUE v. THE KOREAN SYNDICATE, LTD.

Licence to occupy land

Housing of homeless families

Case Law – American Exports Ltd. & N.E. McClain t/a Crosbie Towers Caravan Park. (1988) 3 BVC 828

Winter storage

Case Law – A.E. House & Son; Unity Farm Holiday Centre Ltd. (1988) 3 BVC 695

Margin scheme

– see Margin schemes

Meaning

Commentary – Indirect Tax Reporter ¶32-005

Meaning of caravan

Commentary – Tax Reporter ¶300-025
Legislation/Regulatory – CTA2009 s. 1314 ; ITTOIA2005 s. 875

Meaning of houseboat

Commentary – Tax Reporter ¶300-025

Mooring, exemption

Commentary – Indirect Tax Reporter ¶34-932

Mortgage interest relief

– see Mortgage interest relief

Option to tax

Legislation/Regulatory – VATA94 Sch. 10, para. 9

Pitches

European law

Commentary – Indirect Tax Reporter ¶34-914

Generally

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(f)

Restriction on occupancy expired and not enforced

Commentary – Indirect Tax Reporter ¶34-914

Seasonal pitch

Commentary – Indirect Tax Reporter ¶34-914
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, Note (14), (14A)

Standard-rated seasonal pitch

Commentary – Indirect Tax Reporter ¶34-914

Plant and machinery allowances

Commentary – Tax Reporter ¶245-590
HMRC Guidance – CA22030 ; CA22100

Private residence relief

Commentary – Tax Reporter ¶545-250

Property income

Commentary – Tax Reporter ¶300-010 ; Tax Reporter ¶711-040 ; Tax Reporter ¶711-060

Reduced-rating

Energy-saving materials

– see Energy-saving materials

Fuel and power

– see Fuel and power

Generally

Commentary – Indirect Tax Reporter ¶22-775 ; Indirect Tax Reporter ¶32-550
Legislation/Regulatory – VATA94 Sch. 7A, Grp. 12

Rental income

Commentary – Quick Overview ¶7000

Residential

Energy-saving materials

– see Energy-saving materials

Energy-saving materials, reduced-rating

– see Energy-saving materials

Option to tax

Legislation/Regulatory – VATA94 Sch. 10, para. 8

Permanent park

– see Residential caravan parks

Residence throughout year

Commentary – Indirect Tax Reporter ¶34-479

Restricted use

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (19)

Residential parks, civil engineering work

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 2(b)

Residential, energy-saving materials, reduced-rating

– see Energy-saving materials

Seasonal pitches

Generally

Case Law – Colaingrove Ltd v Customs and Excise Commissioners. [2003] BVC 436 ; Colaingrove Ltd v Customs and Excise Commissioners. [2004] BVC 209 ; Colaingrove Ltd. [2000] BVC 2,054 ; Warner & Anor. (1987) 3 BVC 590

Prohibited occupation

Case Law – Revenue and Customs Commissioners v Tallington Lakes Ltd. [2008] BVC 657 ; Tallington Lakes Ltd [2013] TC 02575

Second-hand

– see Second-hand goods scheme

Sites

Receipts and expenses

Legislation/Regulatory – CTA2009 s. 43
HMRC Guidance – PIM4300

Trading and associated letting income

Legislation/Regulatory – ESC C36 ; ITTOIA2005 s. 20
HMRC Guidance – PIM1051 ; PIM1112 ; PIM4300

Sold with fittings

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 709/5

Standard-rating

Commentary – Indirect Tax Reporter ¶22-775

Storage facilities, nature of supply

Case Law – DH Commercials (Leasing) Ltd. [1996] BVC 2,841

Trading and associated letting income

Commentary – Tax Reporter ¶300-010

Utility supplies by site operators

Commentary – Indirect Tax Reporter ¶20-450 ; Indirect Tax Reporter ¶32-290 ; Indirect Tax Reporter ¶34-479
HMRC Guidance – Notice 701/16

Value added tax

Commentary – Quick Overview ¶68730 ; Quick Overview ¶68810

Value added tax, zero-rating

Commentary – Quick Overview ¶68730

Zero-rating

Civil engineering work

Case Law – The Littlehampton Houseboat Association. (1990) 5 BVC 855

Designed for recreation or pleasure

Case Law – Customs and Excise Commissioners v. Blackpool Pleasure Beach Company. (1974) 1 BVC 1,027

Generally

Commentary – Indirect Tax Reporter ¶32-550
Legislation/Regulatory – VATA94 Sch. 8, Grp. 9

Lodja Sleep accommodation units

Case Law – The University of Kent. [2004] BVC 2,215

Mobile home sold with licence to occupy site

Commentary – Indirect Tax Reporter ¶22-775

Restriction

Commentary – Indirect Tax Reporter ¶22-775

Sale of residential caravans and contents

Case Law – Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners (Case C-251/05). [2007] BVC 366 ; Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners. [2004] BVC 538 ; Talacre Beach Caravans Ltd. [2003] BVC 2,462

Scope

Commentary – Indirect Tax Reporter ¶22-775

Static

Commentary – Indirect Tax Reporter ¶22-775

Veranda supplied

Commentary – Indirect Tax Reporter ¶22-775

Verandas attached to caravans

Case Law – Colaingrove Ltd v Revenue and Customs Commissioners [2015] BVC 503