Mixing business with pleasure

Mixing business with pleasure - 1993 - Taxation 131(3406) 3 June 1993, 229-230(2) .

Reviews "Kirkby v Hughes" where the taxpayer was a builder and part of his business was renovating customers` houses. In addition he purchased houses, renovated and sold them on as part of the business. This case concerned the purchase and renovation of a property. He never permanently resided at the property and it was subsequently sold. It was therefore taxed as part of the builder`s profits.


BUILDERS
CAPITAL GAINS TAX
PROFITS
RENOVATION