Read the full judgment text of CACV 000169/1986 on BabelCite. This Court of Appeal judgment.
1. This was an appeal by way of Case Stated against an assessment to profits tax in relation to portions of several buildings. The substantial issue was whether the properties were, as the Commissioner had asserted, trading stock. The Board of Review found that they were, and Jones, J. dismissed an appeal against that decision. The tax-payer now appeals to this court.