Gittos v Barclay (H.M. Inspector of Taxes).  BTC 197
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 VI – Taxes Management Act 1970 – sec. 56.