Sidey v Phillips (H.M. Inspector of Taxes).  BTC 121
Judgment delivered 5 December 1986.
Income tax – Employment – Non-practising barrister’s earnings included payments for part-time lecturing – Whether payments taxable under Sch. D or Sch. E – Income and Corporation Taxes Act 1970, sec. 181.
This was the taxpayer’s appeal from a decision of Special Commissioners that his earnings from part-time lecturing were taxable under Sch. E, and not Sch. D.