Mr Antell also referred to Griffiths v Jackson [1983] STC 184, concerning a
partnership owning 11 properties let as furnished flats which was a
business but not a trade. In it Vinelott J said of Fry v Salisbury House
Estate Ltd 15 TC 266 that all members of the Court of Appeal recognised
that a landlord who lets out a number of properties, or parts of a property
can be fairly described as carrying on a business. Slesser LJ observed at
301