The taxpayer, which sold materials for use in construction projects, made a foray into the field of construction contracting which was terminated on the death of a consulting engineer whose services it had retained. In finding that the death did not result in the loss of the taxpayer's business, the Lord President (Clyde) stated (p. 30):
"The civil engineering activities of the Appellants were not being conducted by a separate entity, but formed an inchoate part of a single business which still continues."