Computing the amount to assess: business changes: cessation: professions and vocations
It is sometimes suggested that a business, especially a profession, is defined by its title. The argument is that so as long as a profession is carried on by the same person (especially one possessing professional qualifications) it is the same profession, irrespective of whether or not the circumstances and/or location in which it is carried on are the same. So, for example, a qualified dentist carries on the same profession throughout his or her professional life.
This argument is incorrect. It is inconsistent with Seldon v Croom-Johnson  16TC740 at page 746, which recognises that some, though not all, businesses are ‘local’ and also rejects the identification of a business by a verbal label. It is also inconsistent with Viscount Simon’s words in Rex v General Commissioners of Income Tax for the City of London (ex parte Gibbs and Others)  24TC221 at page 239 which recognise that it is possible to succeed to some professions (see BIM54065 - Dentists: successions).
Succession (BIM80620) would be impossible if the person who left a business continued to carry on the same profession (aside from partnerships, two people cannot carry on the same profession for tax purposes).