I understand at the moment that a major London airport is in dispute with HMRC with regard to cancelled car park arrangements (bookings that are paid for but the vehicle did not turn up).
The airport argues that as a service has not been provided they are entitled under terms of a cancelled contract to retain the VAT element of the payment (the original output element of tax is not balance against input - as in conventional VAT accounting).
The dispute is several million pounds and Freshfields who are acting for the airport are confident of the outcome - based on precedence in EU law.
A move into mobile homes might be missing a point.