Weston v IRC

JurisdictionEngland & Wales
Date2000
CourtSpecial Commissioners
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2 cases
  • Commissioners of Inland Revenue v George and Another
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 5 Diciembre 2003
    ...was ancillary to the main business. In Furness v IRC [1999] STC (SCD) 232 (in relation to the long-term caravans), and Weston v IRC [2000] STC (SCD) 30 it was assumed that the residential caravan business was that of holding investments and the issue was whether this was the main business, ......
  • Commissioners of Inland Revenue v George and Another
    • United Kingdom
    • Special Commissioners
    • 15 Julio 2002
    ...Commrs SCDUNK(1999) SpC 202; [1999] STC (SCD) 232 (in relation to the long-term caravans), andWeston v IR Commrs SCDUNK(1999) SpC 222; [2000] STC (SCD) 30 it was assumed that the residential caravan business was that of holding investments and the issue was whether this was the main busines......

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