The Griffiths cases concerned the letting of student accommodation in Bristol where properties had been adapted to be let as furnished flats or bedsits to students, together with communal bathrooms and kitchens.

Justice Vinelott in the High Court held that the income was derived from the exploitation of a proprietary interest in land and was not income derived from a trade. This does not seem that surprising but it did reverse the decision of the General Commissioners (the old First-tier Tribunal level of hearing) and showed that the parameters were uncertain.

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