Chapter BIM80625
| Published date | 22 November 2013 |
| Record Number | BIM80625 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The concept of ‘succession’ applies to professions and vocations just as it does to trades. Some professions, such as that carried on by a barrister or a portrait painter cannot be the same profession if they are carried on by a different person, because they depend on the personal qualities of the individual. Other professions, such as that carried on by a general practitioner, can continue in existence despite a change in ownership (Rex v General Commissioners...
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