Chancery Division.

Scott J.

Judgment delivered 7 June 1991.

Income tax – Sch. E – Office holder – Taxpayer provided services as barristers’ clerk to chambers pursuant to separate contracts with each barrister in return for a percentage of gross fees – Whether taxable under Sch. E as office holder – Income and Corporation Taxes Act 1970, sec. 181(1) (replaced by Income and Corporation Taxes Act 1988, sec. 19(1)).

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