Chancery Division.

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. EIncome 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.

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