ABSTRACT

Dillon LJ (at p 330) said: There are some transactions which are clearly integral parts of the business concerned, and these should be held to have been carried out in the course of those businesses ... There are other transactions, however, such as the purchase of the car in the present case, which are at highest only incidental to the carrying on of the relevant business; here a degree of regularity is required before it can be said that they are an integral part of the business carried on, and so entered into in the course of that business.