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IMPERIAL TOBACCO LTD v BERRY BROS & RUDD LTD (2001)

The respondent's trade mark CUTTY SARK was a highly distinctive mark that prima facie must have had a significant reputation in the United Kingdom. Its opposition to the registration of the appellant's mark based on s.5(2)(b) of the Trade Marks Act 1994 was upheld.

INTELLECTUAL PROPERTY

Ch.D Patents Court (Jacob J) 31/10/2001

References: LTL 31/10/2001 EXTEMPORE (Unreported elsewhere)

Document No.: Case Law - AC9200299

YOUNG v PHILLIPS (HMIT) (1997)

Appeals against assessment to CGT where taxpayers domiciled in South Africa but resident in UK, sought to avoid CGT on sales of shares in UK companies to their CI company by renouncing letters of allotment in Sark

TAX

Ch.D (Nichols J) 4/7/84

References: (1984) BTC 311

Document No.: Case Law - AC1746370

28 July 2003