Chancery Division.

[The appeal against this decision is reported at [1993] BTC 473.]

Mummery J.

Judgment delivered 22 May 1992.

Income tax – Sch. D or Sch. E – ‘Vision mixer’ for television programmes – Taxpayer accepted short engagements from a large number of production companies – Work involved operating equipment provided by production company – All taxpayer supplied was his skill – Whether contracts for services or contracts of service – Whether employments.

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