The decision maker should not necessarily regard selling goods across a counter as payment for work done. The payment made by the customer is payment for goods bought, not for the retailer's work. Drawings in cash or kind from any business to meet living expenses are normally payment for work. In some cases drawings from the till may amount to drawings from the capital of the business. These cases should not be treated as remuneration
The applicant and her husband are partners in a grocery shop. The business is up for sale and only being run to maintain goodwill. The applicant and her husband are living off stock and takings from the till. If the till takings were banked they would go towards payment off the business overdraft. The applicant and her partner are therefore living off the capital of the business. They are not working for or in expectation of remuneration
