General principles and case law background

Trading activities may expand by increasing the scale of existing production, by mergers, by entering new markets or by introducing new products.

The question whether there has been an expansion of an existing trade, or a discontinuance of a former trade and commencement of a new one, is primarily a question of fact to be determined by the appeal commissioners or, now, tribunal. The courts will only disturb such findings of fact in certain restricted cases. Cases dealing with the addition of new premises, activities, etc. have included:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.