BAKER v. MINISTER OF SOCIAL SECURITY

March 21, 1969 National Insurance — Benefits — Earnings — related supplement — “Reckonable earnings” — Casual employment — Schedule E assessment — Employment by four employers — Tax deducted from remuneration by one employer — Tax collected from employee by special arrangements with regard to earnings from other three employers — Whether total earnings reckonable in calculating earnings — related supplement for national insurance benefits — “Deductible” tax — Administrative convenience resulting in injustice — National Insurance Act, 1965 (c.51), s4(2) — National Insurance Act, 1966 (c.6), s.2(l), 5(b) — Income Tax (Employments) Regulations, 1965 (S.I. 1965, No.516),reg. 51(1).