Sian Beusch Senior VAT Manager at Baker Tilly takes an in-depth look at the world of savoury snacks with an analysis of HMRC v Proctor & Gamble
It was with much glee that the media recently reported on the decision of the Court of Appeal that Pringles are in fact crisps. It seemed to them almost comedic that it has taken three courts to finally conclude what the public already seemed to know. Paradoxically using the test of how the 'ordinary man in the street' would classify Pringles introduced an unnecessary consideration in this case and ultimately caused a distraction in the opinion of the Court of Appeal.
The Court of Appeal ultimately delivered its judgment decisively and swiftly last month and in doing so re-emphasised...
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Sian Beusch Senior VAT Manager at Baker Tilly takes an in-depth look at the world of savoury snacks with an analysis of HMRC v Proctor & Gamble
It was with much glee that the media recently reported on the decision of the Court of Appeal that Pringles are in fact crisps. It seemed to them almost comedic that it has taken three courts to finally conclude what the public already seemed to know. Paradoxically using the test of how the 'ordinary man in the street' would classify Pringles introduced an unnecessary consideration in this case and ultimately caused a distraction in the opinion of the Court of Appeal.
The Court of Appeal ultimately delivered its judgment decisively and swiftly last month and in doing so re-emphasised...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: