Cases - Secretary of State for Transport v Jenkins
Record details
- Name
- Secretary of State for Transport v Jenkins
- Date
- (2000)
- Citation
- 79 P&CR 118 CA
- Legislation
- Keywords
- Lease renewal
- Summary
-
The question in this case was whether the use of land as a 'community free farm' by the tenants was a 'business' within the meaning in section 23(2) of the 1954 Act. The community farm was a free farm. Visitors to it were not charged. The tenants had no intention to carry on a commercial enterprise. It was an enterprise not carried on with a view to profit. It was not carried on as a trading activity, but rather in a spirit of benevolence. It was held not to be a trade, profession or employment or any kind of business.