Brady (H.M. Inspector of Taxes) v Hart (trading as Jaclyn Model Agency).  BTC 373
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.