McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same
| Jurisdiction | England & Wales |
| Judgment Date | 18 July 1997 |
| Date | 18 July 1997 |
| Court | Chancery Division |
Chancery Division
Before Mr Justice Lightman
McManus (John)
and
Griffiths (Inspector of Taxes) McManus (Diane) v Same
Income tax - employment - golf club steward self-employed for tax purposes
Golf club steward self-employed for tax
The profits earned by a taxpayer from providing catering services at a golf club under the terms of a contract that was expressed as a contract of employment were chargeable to income tax under Case I of Schedule D and not under Schedule E.
Mr Justice Lightman so held in a reserved judgment in the Chancery Division dismissing appeals by the taxpayers, John and Diane McManus, from the determination of Peterborough general commissioners upholding assessments on them under Case I of Schedule D for the years from 1980/81 to 1991/2.
Mr Stephen Silman for the taxpayers; Mr Timothy Brennan for the Crown.
MR JUSTICE LIGHTMAN said the novel issue of law raised was whether the profits earned by Mrs McManus from carrying on the catering business at Burghley Park Golf Club fell within the ambit of Schedule...
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14 cases
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Alternative Book Company Limited v Her Majesty's Revenue & Customs, SPC 00685
...Life Insurance Co [1978] 1 WLR 676, [1978] ICR 590, [1978] 2 All ER 576, [1978] IRLR 31, CA. McManus v Griffiths (Inspector of Taxes) [1997] STC 1089, 70 TC 218 Morren v Swinton and Pendlebury Borough Council [1965] 2 All ER 349 MKM Computing Ltd v HMRC [2007] SPC 00653 Netherlane Limited v......
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HM Revenue and Customs v Larkstar Data Ltd
...was again a result of a misdirection by the General Commissioners of themselves on the relevant law. 35 Mr Nawbatt points out that in McManus v Griffiths 70 Tax Cases 218 at page 232 Lightman J expressed the view that a condition for termination on three months' notice was no indication of ......
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Primary Path Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 01306
...JUDGE 15 RELEASE DATE: 6 July 2011 Authorities referred to in skeletons and not referred to in the decision: 20 McManus v Griffiths (1997) 70 TC 218 Secretary of State for Employment v McMeechan (1997) IRLR 353 Netherlane Ltd v York (Officer of the Board of Inland Revenue) (2005) STC (SCD) ......
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Alternative Book Company Ltd v HM Revenue and Customs
...Life Insurance Co [1978] 1 WLR 676; [1978] ICR 590; [1978] 2 All ER 576; [1978] IRLR 31, CA McManus v Griffiths (HMIT)TAX [1997] BTC 412; 70 TC 218 Morren v Swinton and Pendlebury Borough Council [1965] 2 All ER 349 MKM Computing Ltd v R & C CommrsSCD (2007) Sp C 653 Netherlane Ltd v Yo......
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