{"id":549,"date":"2008-07-06T22:11:44","date_gmt":"2008-07-06T21:11:44","guid":{"rendered":"http:\/\/www.sixthform.info\/lawblog\/?p=549"},"modified":"2008-07-06T22:15:45","modified_gmt":"2008-07-06T21:15:45","slug":"a-tea-cake-is-a-biscuit-april-now-pringles-are-not-crisps","status":"publish","type":"post","link":"https:\/\/www.sixthform.info\/lawblog\/?p=549","title":{"rendered":"A tea cake is a biscuit (April) now Pringles are not crisps"},"content":{"rendered":"<p><strong><div class=\"img alignleft alignnone size-medium wp-image-551\" style=\"width:145px;\">\r\n\t<a href=\"http:\/\/www.sixthform.info\/lawblog\/wp-content\/uploads\/2008\/07\/pringles1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.sixthform.info\/lawblog\/wp-content\/uploads\/2008\/07\/pringles1-300x213.png\" alt=\"\" width=\"145\" height=\"125\" \/><\/a>\r\n\t<div>pringles1<\/div>\r\n<\/div>Procter &amp; Gamble v HMRC [2008] ChD<br \/>\n[Statutory Interpretation \u2013 literal meaning \u2013 reasonable man in the street approach]<br \/>\n<\/strong>D, Her Majesty\u2019s Revenue and Customs (HMCR) imposed VAT on \u201cPringles\u201d made by C. HMCR put Pringles in the category of &#8220;potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch&#8221; as contained in the VAT Act 1994. As a result, C was liable to pay 17.5% VAT.<\/p>\n<p><strong>Held<\/strong>: Mr Justice Warren:<br \/>\nPringles are not potato crisps because they are not made wholly or exclusively from potato, the potato content is less than 50%, they are also made from dough. Also distinguishing them from crisps is their packaging, and &#8220;unnatural shape\u201d. What Pringles are &#8216;made from&#8217; was a question of law; which is found by combining two issues of fact; were they made of mostly of potato, in a way other crisps are made.<br \/>\nRegular Pringles are not potato crisps applying these tests.<\/p>\n<p>Following the judgment, Pringles, in all flavours are free from Value Added Tax (VAT).<br \/>\nBecause they are manufactured from dough, \u201cPringles\u201d are more like a cake or a biscuit.<br \/>\nWarren J did not confine his interpretation of the statute to single test \u2013 for example the literal rule &#8211; but also applied EC policy. In addition, he went on to say,<\/p>\n<blockquote><p>\u201c\u2026 the reasonable man in the street is not to be removed from the scene by some judicially imposed detention-without-charge. Once he has understood the context in which he is to form a view, the question of similarity is for him.\u201d<\/p><\/blockquote>\n<p><strong>C won<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>pringles1 Procter &amp; Gamble v HMRC [2008] ChD [Statutory Interpretation \u2013 literal meaning \u2013 reasonable man in the street approach] D, Her Majesty\u2019s Revenue and Customs (HMCR) imposed VAT on \u201cPringles\u201d made by C. HMCR put Pringles in the category of &#8220;potato crisps, potato sticks, potato puffs and similar products made from the potato, or [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-549","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts\/549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=549"}],"version-history":[{"count":0,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts\/549\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}