An individual’s tree surgery and woodmanship trade, which developed from a domestic activity, commenced when it was set up and readied for customers, and the value of logs received in return for work done had to be brought into account.
The appellant was a naval officer until March 2012. In November 2006, he and his wife moved into a house and brought four wood burning stoves into operation, which required a considerable amount of wood. In November 2009, he went on his first chainsaw course.
He spent time logging for wood for use in his house, and undertook tree jobs for friends and neighbours. The appellant saw an opportunity to provide gardening and tree surgery services. In November 2010, he obtained some business cards, and subsequently sought work (e.g. during weekends and annual leave from the navy). He attended various courses between 2010 and 2012, and obtained further qualifications in 2014.
The
