Introduction
1.In a judgment dated 24 February 2016, [2016] EWCA Civ 95, the Court of Appeal allowed an appeal against an order made by me dated 16 October 2014, in which I assessed sums due to the claimants (collectively referred to as “Abbott”). This followed the trial of an account of profits and my judgment of 4 September 2014, [2014] EWHC 2924 (IPEC) (“the first account judgment”).2.Earlier HHJ Birss QC had found that Abbott’s European Patent (UK) No. 1 816 931 (“the Patent”) was valid and had been infringed by the defendants, see judgment of 30 May 2013, [2013] EWPCC 27.3.The Patent claimed a display panel of the type used to display goods in shops. The important part of the invention concerns inserts made of a resilient metal, typically aluminium. The inserts are located into horizontal slots cut into the panels. Shelves or hangars for displaying goods are supported by the inserts.4.Abbott settled their case against the second defendant and so the trial on the account concerned only the first defendant (“Design & Display”).5.The Order of the Court of Appeal on 24 February 2016 included this:“2. The Account of profits be remitted to the Intellectual Property Enterprise Court for determination of the following issues:(a)What proportion of sales of slatted panel sold together with infringing inserts should be included within the Appellant’s account of profits?(b)What deductions (if any) for general overheads may the Appellant make in its account of profits?”
- HIS HONOUR JUDGE HACON
- Defendants
- Introduction
- The background facts
- Profits due to Abbott on Design & Display’s sale of panels
- The law
- The first remitted issue: What proportion of sales of slatted panel sold together with infringing inserts should be included in the account of profits?
- Deductible overheads
- Second remitted issue: what deductions (if any) for general overheads may Design & Display make?
- Level of overheads
- Level of sales
- Whether overheads should be apportioned by reference to the entire business
- Whether apportionment should be by reference to revenue or volume
- Payments to directors
- Rent
- Delivery charges
- Conclusion
