Regular Pringles – Once You Pop (open VATA 1994, Schedule 8, Group 1, Excepted Item 5), the Fun Doesn’t Stop! ~ Proctor & Gamble (UK) v HMRC [2007] UKVAT 20205

27 Aug 2008 | by Monckton Chambers

First published by De Voil Indirect Tax Intelligence, Issue 135, August 2007

Are Regular Pringles similar products to potato crisps? Are they made from the potato, from potato flour, or from potato starch?  Surely, I hear you cry, such questions one would only be debated in the pub after a certain hour/intake or in the writings of cricket legend Dave Podmore (Pod, notoriously, did not include the Pringle in his Fantasy Snack XI)?  Well, you would be wrong.  In the world of VAT, the question was debated for three days in the VAT and Duties Tribunal.  The Tribunal’s decision will be of interest to VAT practitioners, members of the savoury-snack-consuming community, barflies and couch potatoes alike.