Chancery Division.

Judgment delivered 19 March 1985.

Schedule E – Emoluments – Office or employment – Meaning of employment – Taxpayer carrying on trade as employment agency – Agency invoicing clients for workers’ remuneration – Commission deducted from workers’ remuneration – Whether contract existed between workers and agency in respect of work done for clients – Whether agency should deduct PAYE from remuneration paid to workers – Finance (No. 2) Act 1975, sec. 38.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.