Chancery Division.

Judgment delivered 17 December 1982.

Income tax – Short-term lettings – Whether provision of short-term lettings constituted trading – Whether income assessable under Sch. D Case I or Case VIIncome and Corporation Taxes Act 1970, sec. 67(1); 108; 109.

  These were two appeals by the Crown from the determination of the General Commissioners that income received from short-term furnished lettings was assessable to income tax as the profits of a trade under Sch. D, Case I.

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