S10 Income Tax (Trading and Other Income) Act 2005, S38 Corporation Tax Act 2009

Occupiers of property may contend that, in admitting the public to view their houses, gardens etc on a fee paying basis, they are maintaining the property solely or mainly as a show-place, that it is managed on a commercial basis with the object of making a profit and that they are, therefore, exercising a trade consisting of the commercial occupation of land.

The factors which should be taken into account in deciding whether there is such a trade are as follows:

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