Yewens V. Noakes | |
---|---|
Court | Exchequer Court |
Decided | 1880 |
Citation | 6 QBD 530 |
Case history | |
Appealed from | Court of Appeal decision: that a clerk who earned £150 a year did not fall within the definition of servant. |
Related action | Contract of Employment |
Court membership | |
Judges sitting | Lord Justice Bramwell and Lord Justice Thesiger |
Case opinions | |
Decision by | Bramwell: "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." |
Concurrence | 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." |
Keywords | |
Tax law |
Yewens v Noakes (1880) 6 QBD 530, was an English tax law case which addressed the question of the division between master and servant.
There was a statutory exemption for duty on inhabited houses where premises were occupied by 'a servant or other person.... for the protection
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."
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