| Yewens V. Noakes | |
| Court: | Exchequer Court |
| Date Decided: | 1880 |
| Citations: | 6 QBD 530 |
| Judges: | Lord Justice Bramwell and Lord Justice Thesiger |
| 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." |
| Concurring: | 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." |
| Appealed From: | Court of Appeal decision: that a clerk who earned £150 a year did not fall within the definition of servant. |
| Related Actions: | Contract of Employment |
| 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."