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The First-tier Tribunal has decided that motor homes were not “caravans” within the meaning of the VAT zero-rating provisions. A motor home was different from a caravan in an important respect, the ability to move under its own power. That put motor homes outside the ordinary usage of the word “caravan” and the legislative context showed that self-propelled vehicles were not intended to be zero-rated.
Peter Mantle successfully represented HMRC.
Please click to view the full Oak Tree Motorhomes v HMRC judgment.