Law:

Section:

- Sections 37(1) (2) and 38 (3) - Finance Act, 1960 CASES REFERRED TO Blackburn v. Close Brothers Ltd. [1960] 39 TC 164, Davies v. Braithwaite [1931] 2 KB 628, Ellis v. Lucas [1967] Ch. 858; [1966] 3 WLR 382; [1966] 2 All. ER 935. Fry v. Salisbury House Estate Ltd. [1930] AC 432 (HL), Great Western Railway Co. v. Bater [1920] 3 KB 266; [1921] 2 KB 128 (CA); [1922] 2 AC 1 (HL), McMillan v. Guest [1942] AC 561; [1942] 1 All. ER 606; [1943] 11 ITR (Supp.) 35 (HL), Mitchell and Edon v. Ross [1960] Ch. 498; [1959] 3 WLR 550; [1959] 3 All. ER 341; [1960] Ch. 145; [1960] 2 WLR 766; [1960] 2 All. ER 213 (CA); [1962] AC 814; [1961] 3 WLR 411; [1961] 3 All. ER 49 (HL) and Walker v. Carnaby, Harrower, Barham & Pykett [1971] WLR 276; [1970] 1 All. ER 502; [1971] 79 ITR 403 (Ch. D.). JUDGMENT December 8, 1970: Lord Reid.-My Lords, for the reasons given by your Lordships I would dismiss this appeal. Lord Morris of Borth-Y-Gest.-My Lords, the special commissioners came to the conclusion, on the basis of the facts which they found, that the respondents' appointments as registrars of Robert Lawson & Sons (Holdings) Ltd., and of its subsidiary company, Robert Lawson & Sons (Dyce) Ltd., were appointments to offices. The respondents were appointed as secretaries and registrars of both companies. In the case of one company the salary was £750 and in the case of the other it was £500. In regard to the time the respondents spent as secretaries and registrars of these two companies one third of it related to their duties as secretaries and two-thirds to their duties as registrars. When proposals were made for taking over the shares held in the two companies the respondents were informed that, in the event of a take-over, they would be relieved of their secretaryships and registrarships. The arrangement that was later made, when the takeover took place, was that the respondents should cease to be registrars, should receive £2,500 upon such termination of their appointments as registrars but should continue for some time as secretaries of the two companies. They did so continue for some time and then voluntarily resigned their secretaryships. 3. A duty is imposed upon a…

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