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Income from a vocation is taxed in the same way as income from a profession. According to the ruling of Mr Justice Denman in Partridge v Mallandaine (1886) 2 TC 179, 180, which held that the profits of an (illegal) bookmaker were taxable, a vocation “is analogous to the word ‘calling’ it means the way in which a person passes his life, and it is a very large word indeed”. A dramatist (Billam v Griffith (1941) 23 TC 757), a racing tipster (Graham v Arnott (1941) 24 TC 157), and a jockey (Wing v O'Connell [1927] IR 84) have all been held to be carrying on a vocation but not a perennial gambler (Graham v Green [1925] 2 KB 37), nor a film producer (Asher v London Film Productions Ltd [1944] KB 133).

Subjects: Law.

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