A house that is open to the public may offer visitors additional
attractions, such as a safari park, or a garden centre for the sale
of plants etc. It is necessary to consider whether the income these
activities produce should be considered to be part of the house and
garden enterprise, or whether the activity forms a separate trade.
This will depend on the particular facts of each case. In Scales v
George Thompson and Co Ltd [1927] 13TC83 Rowlatt J observed on page
86, `
the real question is was there any
inter-connection, any interlacing, any interdependence, any unity
at all embracing those two businesses'.
Thus the sort of factors to consider are, whether the two
activities are co-located or physically separated, the degree of
joint promotion, and the similarity of the opening hours.
