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Commissioners of Inland Revenue v Muller and Company's Margarine, Ltd

Judgment The Law Reports Cited authorities 3 Cited in 507 Precedent Map Related
JurisdictionUK Non-devolved
Judgment Date20 May 1901
Judgment citation (vLex)[1901] UKHL J0520-2
CourtHouse of Lords
Date20 May 1901
Categories
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406 cases
  • Reuter (R J.) Company Ltd v Mulhens
    • United Kingdom
    • Court of Appeal
    • 16 October 1953
    ... ... observations of Lord Lindley in Commissioners of Inland Revenue v. Muller & Co's Margarine Ltd ... ...
  • Botanica Agriculture and Extraction Ltd v Botanica Ltd
    • United Kingdom
    • Chancery Division
    • 26 October 2022
    ...the wide definition of “goodwill” which Lord Macnaghten had used in answering the following question in IRC v Muller & Co's Margarine Ltd [1901] AC 217: “What is goodwill? It is a thing very easy to describe, very difficult to define. It is the benefit and advantage of the good name, reputa......
  • Mesuma Sports Sdn Bhd v Majlis Sukan Negara, Malaysia (Pendaftar Cap Dagangan, Malaysia – Interested Party)
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • An Post v Irish Permanent Plc
    • Ireland
    • High Court
    • 1 January 1995
    ...CH 262 JOHN WALKER & SONS LTD V HENRY OST & CO LTD 1972 RPC 106, 1971 WLR 917 COMMISSIONERS OF INLAND REVENUE V MULLER & CO MARGARINE LTD 1901 AC 217 FINANCE ACT 1926 S46(7) UK FINANCE ACT 1928 S29(4) UK FINANCE ACT 1931 S43(3) UK BELEW V CEMENT LTD 1948 IR 61 GIBBINGS V HUNGERFORD 1904 1 ......
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4 firm's commentaries
  • Restraints of trade in commercial documents must be reasonable
    • Australia
    • Mondaq Australia
    • 26 October 2021
    ...as something which adds value to the business: Trego v Hunt [1896] AC 7; Muller & Co's Margarine Ltd v Inland Revenue Commissioners (1901) AC 217; Box v The Commissioner Taxation (1952) 86 CLR 387; [1952] HCA 61; Federal Commissioner of Taxation v Murry (1998) 193 CLR 605; [1998] HCA 42; Ta......
  • Restraints of trade in commercial documents must be reasonable
    • Australia
    • Mondaq Australia
    • 26 October 2021
    ...as something which adds value to the business: Trego v Hunt [1896] AC 7; Muller & Co's Margarine Ltd v Inland Revenue Commissioners (1901) AC 217; Box v The Commissioner Taxation (1952) 86 CLR 387; [1952] HCA 61; Federal Commissioner of Taxation v Murry (1998) 193 CLR 605; [1998] HCA 42; Ta......
  • Use Of Third Party Brands: Dos And Don'ts In Social Media And Advertising
    • Canada
    • Mondaq Canada
    • 25 May 2020
    ...of specialist IP counsel Ivy Liang in our Guangzhou office. Find out more here. Footnote 1 I.R.C. v Muller & Co's Margarine Ltd [1901] A.C. 217 at 223 per Lord Originally published Apr 30, 2020. Read the original article on GowlingWLG.com The content of this article is intended to provide a......
  • Sailing Close To The Wind: Budget Brands
    • United Kingdom
    • Mondaq UK
    • 25 May 2021
    ...valuable goodwill and reputation in their trade marks. After all, in the words of Lord Mcnaghten in IRC v Muller & Co's Margarine Ltd [1901] AC 217, goodwill is "the attractive force which brings custom". It is, in effect, what induces someone to buy Kellogg's corn flakes instead of the cor......
11 books & journal articles
  • INTELLECTUAL PROPERTY LAW IN SINGAPORE: A GENERAL OVERVIEW1
    • Singapore
    • Singapore Academy of Law Journal No. 1992, December 1992
    • 1 December 1992
    ...Inc. [1990] 1 All E.R. 873 at p. 880. 155 See Jordache v. Millennium[1985] 1 M.L.J. 281. 156 See I.R.C. v. Muller & Co.’s Margarine Ltd. [1901] A.C. 217 at p. 223. 157 See Star Industrial Co. Ltd. v. Yap Kwee Kor[1976] F.S.R. 256 at p. 269. This passage was quoted by Thean J. in Tan Gek Neo......
  • Case Note
    • Singapore
    • Singapore Academy of Law Journal No. 2015, December 2015
    • 1 December 2015
    ...UKSC 31 at [47]. 16AG Spalding & Bros v AW Gamage Ltd(1915) 32 RPC 273; Commissioners of Inland Revenue v Muller & Co's Margarine Ltd[1901] AC 217; T Oertli AG v EJ Bowman (London) Ltd[1959] RPC 1; Erven Warnink BV v J Townend & Sons (Hull) Ltd[1979] AC 731; Reckitt & Colman Products Ltd v ......
  • PARALLEL IMPORTS AND INTELLECTUAL PROPERTY RIGHTS IN SINGAPORE
    • Singapore
    • Singapore Academy of Law Journal No. 1990, December 1990
    • 1 December 1990
    ...connection of buisness. It is the attractive source which brings in custom “per Lord Macnaughten in IRC v. Muller & Co. ‘s Margarine Ltd.[1901] A.C. 217 77 77 [1979] AC 731 78 An alternative formulation was put forward by Lord Fraser. He held that the 5 key elements were: (i) That the plain......
  • EQUITABLE REMEDIES: PROTECTING "WHAT WE HAVE COMING TO US".
    • United States
    • Notre Dame Law Review Vol. 96 No. 3, January 2021
    • 1 January 2021
    ...(Ca. Sup. Ct. Dec. 18, 2002). (70) Id. at *1. (71) Id. at *2. (72) Id. (73) Inland Revenue Comm'rs v. Muller & Co.'s Margarine, Ltd. [1901] AC 217 (HL) 224 (Eng.) (Lord (74) Robertson v. Quiddington (1860) 54 ER 469, 471 (Eng.). (75) See Rowe v. Toon, 169 N.W. 38 (Iowa 1918), where the ......
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