Griffiths (H.M. Inspector of Taxes) v Pearman.Griffiths (H.M. Inspector of Taxes) v Jackson. 1983 BTC 68
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 VI – Income 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.