Yewens v Noakes

Yewens v Noakes (1880) 6 QBD 530, was an English tax law case which addressed the question of the division between master and servant.

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

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

• Contract of employment
• UK labour law
• R v Negus

References

• Teacher, Law (November 2013). "Yewen v Noakes - 1880". Fujairah, UAE: LawTeacher.net. Retrieved 13 July 2024.