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Section 156(2), Schedule 9 - Income-tax Act, 1952 CASE REVIEW Duke of Westminster v. IRC [1936] A.C. 1 (H.L.); 51 T.L.R. 467 and Seymour v. Reed[1927] A.C. 554 (H.L.); 43 T.L.R. 584 and Harbert v. McQuade [1902] 2 K.B. 631 (C.A.); 18 T.L.R. 728 followed & relied upon. Hochstrasser v. Mayes [1959] Ch. 22; [1958] 3 W.L.R. 215; [1958] 3 All E.R. 285; [1959] 37 ITR 431 affirmed. CASES REFERRED TO Duke of Westminster v. IRC [1936] AC 1 (HL); 51 TLR 467, Seymour v. Reed [1927] AC 554 (HL); 43 TLR 584 and Herbert v. McQuade [1902] 2 KB 631 (CA); 18 TLR 728. JUDGMENT Nov. 30. Viscount Simonds. - My Lords, the question at issue in this appeal is whether the respondent, who was at all material times an employee of Imperial Chemical Industries Ltd. (I.C.I.), was rightly assessed under Schedule E of the Income Tax Act, 1952, in the sum of £1,170, which included a sum of £350 paid to him in circumstances to be now stated. 2. I will first remind your Lordships of the relevant statutory provisions. It is by section 156 of the Income Tax Act, 1952, provided as follows : "The Schedule referred to in this Act as Schedule E is as follows- "Schedule E "1. Tax under this Schedule shall be charged in respect of every public office or employment of profit............... "2. Tax under this Schedule shall also be charged in respect of any office employment or pension, the profits or gains arising or accruing from which would be chargeable to tax under Schedule D but for the proviso to paragraph 1 of that Schedule. . . . . "5. The provisions set out in Schedule IX to this Act shall apply in relation to the tax to be charged under this Schedule." Schedule IX, so far as relevant, was as follows : "Rules Applicable To Schedule E "1. Tax under Schedule E shall be annually charged on every person having or exercising an office or employment of profit mentioned in Schedule E, or to whom any annuity, pension or stipend chargeable under that Schedule is payable, in respect of all salaries, fees, wages, perquisites or profits whatsoever therefrom for the year of assessment, after deducting the amount of duties or other sums payable or chargeable on the same by virtue of any Act of…

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