John Gough (natural philosopher) wife and seven of their children. He was buried in the parish churchyard of Kendal. Gough had wide-ranging scientific interests. He published papers in natural history, mechanics, mathematics, chemistry, and experimental physics. One of his most interesting pieces of work was an investigation into the properties of natural rubber or Caoutchouc. He was the first to describe the heat released when a rubber band is quickly stretched, the heat being detected by the lips to which the band is pressed. When stretched rubber is heated, it contracts, a reversal of the normal behaviour of materials when heated. Gough published these
Substance over form as reflecting only actual sales in "substance" (that is, items delivered to outside parties for payment), and not events that merely fit the "form" of sales documentation for convenience or expedience. The principle strictly governs and resolves disputes of whether workers are independent contractors or employees: Tax law forbids accounting for persons who are "substantially" employees in the "form" of independent contractors. The question of which "form" may be applied to any given case submits to objective tests of the "substance" of the work. Hence substance, over form, is the rule. Substance over form Substance over form is an accounting