(1) Henry (H M Inspector of Taxes) v Arthur Foster ; (2) Henry (H M Inspector of Taxes) v Joseph Foster ; (3) Hunter (H M Inspector of Taxes) v Dewhurst -  UKHL TC_16_605 14 April 1932
The Respondents in these cases were directors of a limited company. They had no written contracts of service with the company. Article 109 of the company’s articles provided that in the event of any director, who had held office for not less than five years, dying or resigning or ceasing to hold office for any cause other than misconduct, bankruptcy, lunacy or incompetence,, the company should pay to him or his representatives by way of compensation for loss of office a sum equal to the total remuneration received by him in the preceding five years. All three directors had held office for not less than five years.