Revenue and Customs Comrs v Procter & Gamble [2009] EWCA Civ 407

15 Feb 2009

First published by De Voil Indirect Tax Intelligence, Issue 157, June 2009

With uncanny foresight, (or in testament to the effectiveness of Procter & Gamble’s marketing hook), an earlier edition of this Journal commented on the judgment of the VAT & Duties Tribunal in this case that “Once you pop, the fun doesn’t stop!”. And, indeed, in the case concerning the VAT treatment of Procter & Gamble’s snack food product, “Pringles”, the fun has continued. The Court of Appeal in its recent judgment has restored the finding of the Tribunal that Pringles, with an approximate potato content of 40%, are “similar to potato crisps and made from the potato”, and confirmed that they are standard rated for VAT purposes.