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B1.615 What constitutes a discontinuance of a trade?

Whether or not a trade has been discontinued is a question of fact¹.

Thus, in Hillerns & Fowler² a partnership expired by lapse of time on 31 March 1926, and the dissolution was announced to customers by a circular letter of that date and to the public by advertisement in the London Gazette on the following 8 April. On 31 March 1926, the firm held some trading stock, and after that date further stock, which had been contracted for, was received. The stock thus held and acquired was delivered to customers in fulfilment of contracts which were made before 31 March, but no new contracts either of purchase or of sale were made after that date. The Special Commissioners found that the firm was trading during 1926–27 and the court held that there was evidence to support the finding³.

In T J Moore⁴ it was held that a self-employed musician, who had begun working as a peripatetic music teacher when