§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer what income tax status the Inland Revenue applies to taxpayers whose sole source of income arises from their being (a) contract crop pickers and (b) contract dairy herdsmen.
§ Mr. MooreAn individual's employment status for taxation purposes depends on wheher the terms and conditions of his engagement amount to a contract of service or a contract for services. The forms of engagement of most casual crop pickers are such that they will generally be employees assessable under schedule E; those of dairy herdsmen vary in practice and the employment status of any individual herdsman will depend on the particular facts.
§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer what income tax status the Inland Revenue applies to taxpayers whose sole source of income arises from their being (a) contract club musicians and (b) contract National Health Service doctors.
§ Mr. MooreAn individual's employment status for taxation purposes will depend on whether the conditions and terms of his engagement amount to a contract of service or a contract for services. The forms of engagement of musicians working in clubs vary, and the employment status of any individual musician will depend on the particular facts. National Health Service doctors holding hospital appointments are office-holders assessable under schedule E while independent general practitioners in practice on their own account are self-employed and assessable under case II of schedule D.