Chancery Division.

Judgment delivered 5 March 1982.

Income tax – Assessment of rents received under Sch. D, Case VI – Rents received from lettings of two holiday villas – Activities by taxpayer in cleaning, advertising and renting villas – Claim that activities constituted a trade – General Commissioners upheld assessments – Whether determination of Commissioners wrong in law or unreasonable – Income and Corporation Taxes Act 1970 – sec. 67(1); Sch. D, Case I and Case VITaxes Management Act 1970 – sec. 56.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.