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 factors, and has not been influenced by impermissible factors, a court will only exceptionally entertain a challenge based on the Tribunal’s evaluation of those factors for the reason given by Baroness Hale in AH. The challenge would have to show that the decision was perverse.’
Judges:
Toulson LJ, Mummery LJ, Jacob LJ
Citations:
[2009] EWCA Civ 407, [2009] BVC 461, [2009] BTC 5462, [2009] STC 1990, [2009] STI 172
Links:
Jurisdiction:
England and Wales
Citing:
At VDT – 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 – . .
Appeal from – Procter and Gamble UK v Revenue and Customs (Including Supplemental Judgment) ChD 4-Jul-2008
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 . .
Cited by:
Cited – Sugar v The British Broadcasting Commission and Another (No 2) CA 23-Jun-2010
The respondent had had prepared a report as to the balance of its reporting of the Israeli-Palestinian conflict. Earlier proceedings had established that the purposes of the holding of the reporting included jurnalism. The claimant now appealed . .
Cited – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 26 July 2022; Ref: scu.346217