Hall (HM Inspector of Taxes) v Lorimer.  BTC 473
Court of Appeal (Civil Division).
Dillon, Nolan and Roch L JJ.
Judgment delivered 5 November 1993.
Income tax – Schedule E or Sch. D – Television technician – Taxpayer accepted up to 100 one- or two-day engagements from television production companies during a year – Work involved operating equipment provided by production company – Taxpayer provided his skill and time – Whether each engagement a contract of service taxable under Sch. E or a contract for services taxable under Sch. D.