Edwards (H.M. Inspector of Taxes) v Clinch.  BTC 109
House of Lords.
Speeches delivered 22 October 1981.
Income tax – Taxation of fees under Sch. D or E – Civil engineer conducting public local inquiries at request of Secretary of State – Whether the holder of an ‘office’ within Sch. E – Income and Corporation Taxes Act 1970 – sec. 108, Sch. D; sec. 181(1), Sch. E, Case I.
This was an appeal by the Crown from the determination of the Court of Appeal that the taxpayer did not hold an ‘office’ within the meaning of Case I of Sch. E. The General Commissioners had found that the taxpayer did not hold such an office, but their finding was reversed by Walton J. in the High Court.