Whether Regular Pringles are standard-rated as being within the words ‘potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch’ in excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994.
Held: They were not potato products and were zero-rated for VAT.
Judges:
Warren J
Citations:
[2008] EWHC 1558 (Ch), Times 18-Jul-2008
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal from – Procter and Gamble (Uk) v Revenue and Customs VDT 25-Jun-2007
VDT ZERO-RATING – food – Excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994 – whether Pringles are similar to potato crisps – yes – whether they are made from the potato, potato flour or potato starch – . .
Cited by:
Appeal from – Revenue and Customs v Procter and Gamble UK CA 20-May-2009
The court was asked whether Pringles are ‘similar to potato crisps and made from the potato?’ Toulson LJ discussed the need for appellate courts to respect the special knowledge of tribunals: ‘Where a Tribunal has taken into account all relevant . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 17 July 2022; Ref: scu.270632
