- Published on
Grainger & Son v. Gough (1896) HL
The appellants were French wine and Champagne merchant Louis Roederer's agents and wine merchants. A pricing list for Roederer's wine was distributed by the appellants, who also received orders and forwarded them to Roederer, who shipped the wine from France. For every bottle of wine sold in this manner, Roederer paid a commission to the appellants. The appellants were to be taxed by the respondent tax inspector as though they were engaged in a Roederer's wine trade in the United Kingdom.
Because the clients' contracts were formed with Roederer in France rather than the appellants in England, it was decided that there was no trade in the UK. The "price list does not amount to an offer to supply an unlimited quantity of the wine described at the price named," according to Lord Herschell LC. Ordering clients made offers, and Roederer accepted them, while it was still within its rights to reject any order.
The appellants were French wine and Champagne merchant Louis Roederer's agents and wine merchants. A pricing list for Roederer's wine was distributed by the appellants, who also received orders and forwarded them to Roederer, who shipped the wine from France. For every bottle of wine sold in this manner, Roederer paid a commission to the appellants. The appellants were to be taxed by the respondent tax inspector as though they were engaged in a Roederer's wine trade in the United Kingdom.
Because the clients' contracts were formed with Roederer in France rather than the appellants in England, it was decided that there was no trade in the UK. The "price list does not amount to an offer to supply an unlimited quantity of the wine described at the price named," according to Lord Herschell LC. Ordering clients made offers, and Roederer accepted them, while it was still within its rights to reject any order.
0 Comments