Commentary

RCB/32/09 VAT—liability of regular “Pringles” (a savoury snack product): the decision of the Court of Appeal in respect of Procter & Gamble UK

Part V16 Forms and other HMRC material

RCB/32/09 VAT—liability of regular “Pringles” (a savoury snack product): the decision of the Court of Appeal in respect of Procter & Gamble UK

RCB/32/09 VAT—liability of regular “Pringles” (a savoury snack product): the decision of the Court of Appeal in respect of Procter & Gamble UK

Revenue and Customs Brief, Issue 32. 29 May 2009

The Court of Appeal issued its decision in this case on 20 May 2009. The judgment is in HM Revenue & Customs (HMRC) favour and confirms that the sale of regular “Pringles” is standard-rated for VAT.

Background

Proctor & Gamble manufacture “Pringles”, a savoury snack product, commonly sold in retail outlets.

Although food is generally zero-rated, some items, including potato crisps and similar products made from the potato or from potato flour

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