The UK Courts have not followed the approach taken by the Irish Supreme Court in Hayes v Duggan [1929] IR 406, where the Irish Court took the view that the illegality of an activity can affect its taxability.

Rowlatt J considered this approach in Mann v Nash [1932] 16TC523. In this case the taxpayer sought to exclude from his trading profit, the profits arising from illegal fruit machines. Rowlatt J noted, at pages 530 and 531:

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