Blurred lines: occupation, profession or vocation?

What is an ‘occupation’? Since its early formulations in the nineteenth century, income tax has been levied on earnings from professions and vocations, although the law has been reticent to define those terms. Over time, legislation and case law have further differentiated between occupations, professions and vocations. Despite those subtle distinctions bearing little significance in the wider world of work as we know it today, and the absence of clear definitions of any of those terms, identifying an occupation is a cornerstone of the sale of occupational income rules. The emerging case law indicates that the tribunals have adapted the guiding principles of identifying a profession, to reflect a more modern, commonplace understanding of the term profession. As more cases are brought before the tribunals on this issue, the time has arrived for improved legislation and better guidance.