COURT OF APPEAL
B e f o r e :
(Lord Evershed)
LORD JUSTICE HARMAN
LORD JUSTICE DONOVAN
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GORDON JAMES BROWN |
Appellant |
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and |
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V. W. BULLOCK (H.M. Inspector of Taxes) |
Respondent |
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appeared as Counsel on behalf of the Appellant.
MR C.F. FLETCHER-COOKE, Q.C. and MR ALAN ORR (instructed by The Solicitor of Inland Revenue, Somerset House, Strand, W.C.2)
appeared as Counsel on behalf of the Respondent.
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Crown Copyright ©
I think that is the test under the Schedule and I therefore agree this appeal must be dismissed.
MR FLETCHER-COOKE: My Lord, I ask for the costs of this appeal.
THE MASTER OF THE ROLLS: I think that must follow.
MR MONROE: I think it must follow.
THE MASTER OF THE ROLLS: I suppose the Bank will pay the costs?
THE MASTER OF THE ROLLS: Then the appeal will be dismissed with costs.