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

JurisdictionUK Non-devolved
Judgment Date20 May 1901
Judgment citation (vLex)[1901] UKHL J0520-2
CourtHouse of Lords
Date20 May 1901

[1901] UKHL J0520-2

House of Lords

Commissioners of Inland Revenue
and
Muller and Company's Margarine, Limited.
1

After hearing Counsel, as well on Friday the 15th as Tuesday the 19th and Thursday the 21st days of March last, upon the Petition and Appeal of the Commissioners of Inland Revenue, praying, That the matter of the Order set forth in the Schedule thereto, namely, an Order of Her Majesty's Court of Appeal, of the 7th of November 1899, might be reviewed before Her Majesty the Queen in Her Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen, in Her Court of Parliament, might seem meet; as also upon the printed case of Muller & Co.'s Margarine, Limited, lodged in answer to the said Appeal; And due consideration being had this day of what was offered on either side in this Cause:

2

It is Ordered and Adjudged, by the Lords Spiritual and Temporal, in the Court of Parliament of His Majesty the King assembled, That the said Order of Her late Majesty's Court of Appeal, of the 7th day of November 1899, complained of in the said Appeal, be, and the same is hereby, Affirmed, and that the said Petition and Appeal be, and the same is hereby, dismissed this House: And it is further Ordered, That the Appellants do pay or cause to be paid to the...

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405 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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