Brown v Bullock

JurisdictionEngland & Wales
Date1961
Year1961
CourtChancery Division
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7 cases
  • Fitzpatrick v Commissioners of Inland Revenue (No.2)
    • United Kingdom
    • House of Lords
    • 17 February 1994
    ... ... This advantage however is no different in quality from the other advantages claimed ... 33 In Brown v. Bullock [1961] 1 W.L.R. 1095 a bank manager who was instructed by his employers to foster local contacts and for that purpose to join a club was ... ...
  • HM Revenue and Customs v Banerjee (No 2)
    • United Kingdom
    • Chancery Division
    • 19 June 2009
    ... ... 10 In relation to the first requirement, Plowman J referred to the judgment of Donovan LJ in the Court of Appeal in Brown v Bullock [1961] 1 WLR 1095, 40 TC 1, (the well-known case about the bank manager who was required to join a West End club for the purpose of ... ...
  • HM Revenue and Customs v Banerjee (No 2)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 July 2010
    ...provide the essential legal backdrop against which this appeal has to be judged. 17 In Brown v. Bullock (HM Inspector of Taxes) 40 TC 1; [1961] 1 WLR 53 (Danckwerts J); [1961] 1 WLR 1095 (Court of Appeal), the taxpayer was a bank manager under whose terms of employment it was ‘virtually a......
  • Fitzpatrick v Commissioners of Inland Revenue (No.2)
    • United Kingdom
    • Court of Session (Inner House - First Division)
    • 14 February 1992
    ...the provisions of the rule are notoriously rigid, narrow and restricted in their operation. InBrown v. Bullock (Inspector of Taxes)WLR [1961] 1 W.L.R. 53 at p. 57, Danckwerts J. said that the rule had again and again been criticised judicially for being extremely narrow, and that it was und......
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