Edmunds v Coleman (HM Inspector of Taxes).  BTC 564
Judgment delivered 4 November 1997.
Income tax – Sch. D Case II – Taxpayer had small freelance income in addition to salary – After employment ended he traded on his own account full time and earned large income – Whether new profession commenced on termination of employment.
This was an appeal by the taxpayer against a decision of the general commissioners for Maidstone that a change in the taxpayer’s circumstances amounted to the commencement of a new profession.