Chancery Division.

Lightman J.

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.

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