RCB/32/09 VAT—liability of regular “Pringles” (a savoury snack product): the decision of the Court of Appeal in respect of Procter & Gamble UKRevenue and Customs Brief, Issue 32. 29 May 2009The 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.BackgroundProctor & 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
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.
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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