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. EIncome 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.

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