WILKINS (INSPECTOR OF TAXES) Vs. ROGERSON

JUDGEMENT

(1.) The point involved in this appeal falls indeed within the narrowest compass; but it is, or appears to be, novel in the sense that no strictly comparable case seems to have come before the court before.

(2.) Mr. Rogerson, the respondent, at the relevant date in 1955-56 was in the service of a company known as the Anglo-Oriental & General Investment Trust Limited. As the season of goodwill approached in the year, 1955, the company, of which he was the servant, wrote to him, and to some twenty or twenty-one fellow servants, a letter which, so far as material, was as follows :

(3.) On the same date the company wrote to Montague Burton Ltd. of 112, Cheapside, and the letter is as follows: