Commissioners of Inland Revenue v Muller and Company's Margarine, Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 20 May 1901 |
| Judgment citation (vLex) | [1901] UKHL J0520-2 |
| Court | House of Lords |
| Date | 20 May 1901 |
Commissioners of Inland Revenue
and
Muller and Company's Margarine, Limited.
[1901] UKHL J0520-2
House of Lords
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,...
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial
314 cases
- Primus International Holding Company and other companies v Triumph Controls - UK Ltd and another company
-
Reuter (R J.) Company Ltd v Mulhens
... ... observations of Lord Lindley in Commissioners of Inland Revenue v. Muller & Co's Margarine Ltd ... ...
-
Botanica Agriculture and Extraction Ltd v Botanica Ltd
...be in its interests at least to consider putting some evidence before the Tribunal to make out its case on section 69(4)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 g......
- Mesuma Sports Sdn Bhd v Majlis Sukan Negara, Malaysia (Pendaftar Cap Dagangan, Malaysia – Interested Party)
Get Started for Free
4 firm's commentaries
-
Restraints of trade in commercial documents must be reasonable
...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
...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
...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
...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......
10 books & journal articles
-
INTELLECTUAL PROPERTY LAW IN SINGAPORE: A GENERAL OVERVIEW1
...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
...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
...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".
...(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 ......
Get Started for Free