6. The Appellant’s property income began in 1984 and continued throughout the period of his imprisonment. He was returned the following assessable income from property: years ended 5 April: 1998 £6,489; 1999 £7,750; 2000 £9,208; 2001 £10,942. Of the four properties, one has three rooms for residential letting (there are a further two rooms but these are used for storage), another property has one commercial and one residential tenant, and two properties have a single commercial tenant. The residential tenants can be those introduced by the DHSS who tend to stay for only a few weeks, or students who stay for one or three terms. The specimen tenancy agreement I was shown was for one year. I was not told about the length of leases of the commercial tenants but I assume that these are longer term. The Appellant gave witness statement and a further statement setting out in great detail all the work he does. These include making arrangements where things go wrong with the central heating, hot water, furniture, alarms, appliances. For new tenants advertisements have to be drafted, credit checks are made on prospective tenants, inventories have to be made and checked, the tenancy agreement drawn up, rent has to be collected, the property inspected, common parts are cleaned and the garden maintained. Legislation now requires that gas and electrical equipment is checked annually and there are many other obligations now imposed on landlords. He estimated that he spent 2 to 4 hours per week on average personally and because his ill-health prevented him for working, more time was spent by members of his family, which he estimated at 16 to 24 hours per week on average. Mr Cormack conceded that the family’s activities could be attributed to the Appellant as they were working as his agent.