In Bimson, a sub-postmaster was found to be an officer when he contested an assessment of tax on the compensation that he received when his post office was closed down (his reason for wishing it to be treated as trading income was that he would have been able to offset some costs against it). The reason given by the Tribunal was that:

‘the duties of a sub-postmaster were set out fully in a letter from the Post Office to Mr Bimson dated 28 October 1999 and the contract which he signed on 9 February 2000, and in the opinion of the Tribunal, Mr Bimson was required to provide services in a manner consistent with the holder of an “office”.’

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