As officers

Commentary – Kirk on Employment Status 7.1 ; Kirk on Employment Status 7.3.2

Employment income

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett