The sale of the freehold of a cricket ground involved the disposal of a ‘business’ involving hospitality, catering, and advertising activities to which goodwill was attached, as opposed to only a disposal of land with attached income streams.  
 
The appellant owned the freehold of Headingley cricket ground in Leeds, which it leased to Yorkshire County Cricket Club (YCCC). On 30 December 2005, the appellant entered into a contract with YCCC for the sale and purchase of freehold property at Headingley cricket stadium. 
 
Prior to the sale, the appellant maintained the right to carry on hospitality, catering, and advertising (and did so). The hospitality consisted of selling corporate hospitality packages to business customers, and throughout the day representatives of the appellant would look after hospitality guests. The hospitality operation required the appellant to find clients and organise