- In brief: Account of Profit: Determining Profit and Apportioning Overheads (OOO Abbott v Design & Display Ltd )
- Original news
- What should IP & IT lawyers take note of?
- What was this case about?
- What did the court decide?
IP & IT analysis: Joshua Marshall of Fieldfisher considers the case of OOO Abbott and another v Design & Display Ltd  EWHC 932 (IPEC). On remittance to the IPEC from the Court of Appeal, HHJ Hacon was required to determine two issues: (1) what proportion of sales of slatted panels sold together with inserts which infringed the Claimant’s patent should be included in the account of profits and (2) what deductions (if any) for general overheads may the Defendant make in its account of profits. It was ordered that the entire profit made on (i) 10% of sales of panels and inserts, (ii) 10% of sales of inserts and separate but associated panels (iii) infringing inserts (iv) 10% of the profit made on the panels. It was further ordered that the Defendant was entitled to deduct general overheads from its profits.
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