Date argued 1880 | ||
Similar Ready Mixed Concrete, O'Kelly v Trusthouse Forte plc, Carmichael v National Power plc, Nethermere (St Neots) Ltd v Gar, Rose v Plenty | ||
Yewens v Noakes (1881) 6 QBD 530, was an English tax law case which addressed the question of the division between master and servant.
Contents
Facts
There was a statutory exemption for duty on inhabited houses where premises were occupied by 'a servant or other person.... for the protection
Judgment
The Court of Appeal held that a clerk who earned £150 a year did not fall within the definition of servant.
Lord Justice Bramwell gave judgment said, "a servant is a person who is subject to the command of his master as to the manner in which he shall do his work."
Lord Justice Thesiger said it was obvious that a salaried clerk was not a "servant" any more than were "the manager of a bank, a foreman with high wages, persons in the position almost of gentlemen."
References
Yewens v Noakes Wikipedia(Text) CC BY-SA