Chancery Division.

Browne-Wilkinson V-C.

Judgment delivered 28 June 1991.

Income tax – Sch. D – Gangmaster – Taxpayer and friends worked on ad hoc basis for potato merchant – Assessment to Sch. D tax – Determination on taxpayer as employer in respect of payment to colleagues – Whether taxpayer employed by potato merchant or self-employed – If self-employed, whether taxpayer employed others as gangmaster – Income Tax (Employments) Regulations 1973 (SI 1973/334), reg. 29.

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