Hearings
[1900] 1 QB 310, CA
20 May 1901 [1901] AC 217, HL
Muller & Co’s Margarine Ltd v Inland Revenue Comrs
Subject Matter
REVENUE — Stamp — Agreement for Sale — Goodwill — Agreement “made” in the United Kingdom — “Property locally situate out of the United Kingdom” — Stamp Act, 1891 (c. 39), s. 59, sub-s. 1.
REVENUE — Stamp — Conveyance on Sale — Goodwill — Contract “made” in the United Kingdom — “Equitable Interest in Property” — “Property locally situate out of the United Kingdom” — Stamp Act, 1891 (54 & 55 Vict. c. 39), s. 59, sub-s. 1.
Appellate History
Muller & Co’s Margarine Ltd v Inland Revenue Comrs [1900] 1 QB 310, CA
Decision of the Court of Appeal affirmed
Muller & Co’s Margarine Ltd v Inland Revenue Comrs [1901] AC 217, HL