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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Tax < Tax cases < Business tax cases
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  • Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92
  • Caillebotte v Quinn Ch D 1975 50 TC 222 [1975] STC 265 [1975] 1 WLR 731 [1975] 2 All ER 412
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  • Sharkey v Wernher HL 1955 36 TC 275 [1956] AC 58 [1955] 3 All ER 493
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  • Smiths Potato Estates Ltd v Bolland HL 1948 30 TC 267 [1948] AC 508 [1948] 2 All ER 367
  • Tucker v Granada Motorway Services Ltd HL 1979 53 TC 92 [1979] STC 393 [1979] 1 WLR 683 [1979] 2 All ER 801
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Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92

A company traded as processing and marketing butchers’ by-products.  From June to October the directors were busy looking for premises and securing plant equipment.  The company recruited a works manager in August and in October the processing began.  The commencement of trade was date actual trading began and for tax purposes that was October.

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