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• McGowan v Brown & Cousins (t/a Stuart Edwards) – Ch D 1977, 2 TC 8; [1977] STC 342; [1977] 1 WLR 1403; [1977] 3 All ER 844
• Tests whether a payment constitutes a trading receipt
• Sharkey v Wernher – HL 1955, 36 TC 275; [1956] AC 58; [1955] 3 All ER 493
• This case establishes the principle of value given a disposal other than in ordinary trade
• Salt v Chamber – Ch D 1979, 53 TC 143; [1979] STC 750
• The case tests whether an activity constitutes a trade
• Taylor v Good, CA 1974, 49 TC 277; [1974] STC 148; [1974] 1 WLR 556; [1974] 1 All ER 1137.
• Property with land acquired and subsequently sold with development value; Trading income vs. CGT
• Smiths Potato Estates Ltd v Bolland – HL 1948, 30 TC 267; [1948] AC 508; [1948] 2 All ER 367
• The wholly and exclusively rule
• Wisdom v Chamberlain – CA 1968, 45 TC 92; [1969] 1 WLR 275; [1969] 1 All ER 332
• The case tests whether an activity constitutes a trade
• Caillebotte v Quinn – Ch D 1975, 50 TC 222; [1975] STC 265; [1975] 1 WLR 731; [1975] 2 All ER 412
• Tests the wholly and exclusively rule and duality purpose
• Rutledge v CIR – CS 1929, 14 TC 490
• The case tests whether an activity constitutes a trade
• Gallagher v Jones – CA 1993, 66 TC 77; [1993] STC 537; [1994] 2 WLR 160; [1994] Ch 107
• The wholly and exclusively rule
• Pickford v Quirke – CA 1927, 13 TC 251
• The case tests whether an activity constitutes a trade
• Curtis v J & B Oldfield Ltd – KB 1925, 9 TC 319
• Tests the wholly and exclusively rule in relation to a debt being written off
• Dollar & Dollar v Lyon – Ch D 1981, 54 TC 459; [1981] STC 333
• The wholly and exclusively rule
• Horton v Young – CA 1971, 47 TC 60; [1972] Ch 157, 164; [1971] 3 All ER 412
• Travelling costs and the wholly and exclusively rule
• Parade Park Hotel and Another v HMRC; P May v HMRC, Sp C [2007] SSCD 430 (Sp C 599).
• Employment status; mutuality of obligations; whether employed or self-employed.
• Jackson v Laskers Home Furnishers Ltd, Ch D 1956, 37 TC 69; [1957] 1 WLR 69; [1956] 3 All ER 891
• Expenditure on repairs to a leasehold property on acquisition; income or capital.
• Wannell v Rothwell, Ch D 1996, 68 TC 719; [1996] STC 450
• Losses on commodity dealing; whether activity constituted a trade and whether losses could be relieved against general income accordingly.
• Leach v Pogson – Ch D 1962, 40 TC 585
• The case tests whether an activity constitutes a trade
• Demibourne Ltd v HMRC, Sp C [2005] SSCD 667 (Sp C 486)
• Employment status; former employee retired then re-engaged by former employer as self-employed.
• Cape Brandy Syndicate v CIR – CA 1921, 12 TC 358; [1921] 2 KB 403
• This case tests the difference between capital profits and trading profits
• Murray v Goodhews – CA 1977, 52 TC 86; [1978] STC 207; [1978] WLR 499; [1978] 2 All ER 40
• Tests whether a payment constitutes a trading receipt
• Newsom v Robertson – CA 1952, 33 TC 452; [1953] 1 Ch 7; [1952] 2 All ER 728
• Travelling costs and the wholly and exclusively rule
• Tucker v Granada Motorway Services Ltd – HL 1979, 53 TC 92; [1979] STC 393; [1979] 1 WLR 683; [1979] 2 All ER 801
• This case tests the difference between capital and trading treatment
• Sargent v Barnes – Ch D 1978, 52 TC 335; [1978] STC 322; [1978] 1 WLR 823; [1978 2 All ER 737
• Travelling costs and the wholly and exclusively rule
• Mallalieu v Drummond – HL 1983, 57 TC 330; [1983] STC 665; [1983] 2 WLR 409; [1983] 2 All ER 1095
• Tests the wholly and exclusively rule and duality purpose
• Simpson v John Reynolds & Co (Insurances) Ltd – CA 1975, 49 TC 693; [1975] STC 271; [1975] 1 WLR 617; [1975] 2 All ER 88
• Tests whether a payment constitutes a trading receipt
• Marson v Morton – Ch D 1986, 59 TC 381; [1986] STC 463; [1986] 1 WLR 1343
• This case tests the difference between capital profits and trading profits
• Birmingham & District Cattle By-Products Ltd v CIR – KB 1919, 12 TC 92
• Tests the date a trade begins and is subject to tax
• James Snook & Co Ltd v Blasdale – CA 1952, 33 TC 244
• This case tests the difference between capital and trading treatment
• Creed v H & M Levinson Ltd – Ch D 1981, 54 TC 477; [1981] STC 486
• Tests whether a payment constitutes a trading receipt
• Kirkby v Hughes – Ch D 1992, 65 TC 532; [1993] STC 76
• The case tests whether an activity constitutes a trade

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