1937 (3) TMI 18

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....e Tax Acts to which my attention has been drawn in this case is the Rule applicable to Case II of Schedule D, which provides: "The tax shall extend to every employment by retainer in any character whatever, whether such retainer shall be annual or for a longer or shorter period, and to all profits and earnings of whatever value arising from employments". The question is whether the winnings which ....

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.... vocation of a golf professional, the winnings which he makes in these matches occur in the course of and arise out of that vocation and are therefore taxable, just as much as the Easter offerings of a clergyman or the gratuities of a waiter. On the other hand, on behalf of the Respondent it is contended that the winnings of the Respondent do not in any true sense arise out of his vocation; they a....

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..... Needham also contended that these winnings cannot be properly looked at as gratuities for the services of the Respondent in playing with the people with whom he plays these private games, and he drew my attention to the case of Cooper v. Blakiston, (5 T.C. 347 at page 355) where the Lord Chancellor said: "Where a sum of money is given to an incumbent substantially in respect of his services as i....

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....ity for services rendered and bets such as these. I may add that the distinction is still further emphasised by the possibility of the bets involving losses. Mr. Needham also contended that, apart from the analogy between these bets and gratuities for services rendered, it was impossible for the Crown to sustain their argument on the view, which is suggested in the argument before the Commissio....