Watts and Others (trading as Messrs. A. A. Watts) v Hart (H.M. Inspector of Taxes).  BTC 343
Judgment delivered 19 July 1984.
Income tax – Partnership trade alleged to be discontinued – Partnership plant and equipment transferred to limited company – Commissioners’ finding that partnership continued to trade in land – Whether Commissioners’ decision erroneous on evidence – Income and Corporation Taxes Act 1970, sec. 118, 154.