“…this structure also sought to achieve, that is completely irrelevant. As Lord Greene MR said in response to a similar argument in Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 at 193:…”
“…Furthermore, Mr Radevsky says that “permanent” is a relative term. In this regard he referred us to Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 which was concerned with whether tenants of a licensed premises were entitled when computing their profits for income tax purposes to deduct the monopoly value…”