Yewens v Noakes

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Yewens V. Noakes
Court Exchequer Court
Decided1880
Citation6 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 sittingLord Justice Bramwell and Lord Justice Thesiger
Case opinions
Decision by George Bramwell, 1st Baron 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.

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."

See also

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