Rowlatt J held: ‘a conception of a trade . . differs in its nature, in my judgment, from the individual acts which go to build it up, just as a bundle differs from odd sticks. You may say, I think, without an abuse of language, that there is something organic about the whole which does not exist in its separate parts.’
Judges:
Rowlatt J
Citations:
[1925] 2 KB 37
Cited by:
Dicta Approved – Maco Door and Window Hardware (UK) Ltd v Revenue and Customs HL 30-Jul-2008
The House was asked whether a warehouse used to store purchases made by the company from its parent company in Austria, was an ‘industrial building or structure’. It was agreed that the facility was used for the storage of materials for use in later . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 01 May 2022; Ref: scu.276209
