Eckel v Board of Inland Revenue (Trinidad and Tobago).  BTC 94
Lord Griffiths, Lord Ackner, Lord Jauncey of Tullichettle, Lord Lowry and Sir Robert Megarry.
Judgment delivered 25 January 1989.
Income tax – Trading income – Contract for the sale of land at a profit in 1970 – Purchaser to be let into possession on payment of deposit – Payment not made on due date but portions conveyed in 1973 and 1974 – Transactions not declared – Estimated further assessments made in 1978 in respect of profits arising in 1973 and 1974 – Trading in land admitted in 1970 – Whether trading in land in 1973 and 1974.