Can furnished lettings constitute a trade for tax purposes?

Abstract

The decision of Warner J last December in the twin tax cases of Griffiths v Jackson and Griffiths re Pearman has given rise to much confusion and not a little consternation, particularly coming so soon after that of Gittos v Barclay a few months earlier. All of these cases are concerned with the perennial question of whether furnished lettings can constitute a trade for tax purposes.

Citation

Maas, R. (1984), "Can furnished lettings constitute a trade for tax purposes?", Property Management, Vol. 2 No. 1, pp. 12-15. https://doi.org/10.1108/eb006565