Early Days A, B, C and D are all adult males and skilled musicians. (A plays guitar, B bass, C keyboards and D drums.) All have worked previously as professional musicians. In January 2019, A invites B, C and D to join him in forming a band. Following discussions, agreement is reached on the following plan. A, B, C and D will form a band to be called Reggae Groove ('RG'). The band will play professionally (i.e. not just for fun). RG will play at dances, tourist resorts, weddings, concerts and other functions; in short wherever and whenever an engagement can be obtained. The band's finances are to be handled by A, who will bank the proceeds of all engagements, ensure the payment of all expenses and pay the residue in equal shares to all four band members. Each band member is to use all his music industry contacts in hunting up engagements for the band. In addition, the band will be listed with Joe's Talent Agency on standard terms. (Joe's Talent Agency is the trading name for a business owned by Joe as a sole trader. The business finds work for performers. Joe's standard terms provide that Joe is to receive 5% of the fee earned on any engagement arranged by Joe.) Each band member is to play the instrument on which he is skilled and each member is to use his own instrument and associated electronic equipment. (B whose amplifier is underpowered is told to get a bigger and better amplifier.) The band is to be run in a professional manner. In particular, all members must attend scheduled rehearsals, be on time for performances and not drink too much when performing. Following the January meeting the band begins rehearsing. In February, Joe arranges a two week engagement for the band at Sheraton Resort. The band proves to be very popular and thereafter through word of mouth and the active soliciting of engagements by Joe and by band members, the band obtains a steady stream of work.