BIM80600 - Computing the amount to assess: business changes: changes in scale, nature or location of trade - part time to full time
The scale of a business may increase because its proprietor is able to devote more time to it - for example, a sole trader may concentrate on their business full time rather than part time. This cannot by itself cause the permanent discontinuance of one business and the commencement of a new one, however dramatic the effects (Edmunds v Coleman (1997) 70 TC 322 at page 329).