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Update: corporate tax

Jason Collins and Michael Blackwell review cases involving the VAT classifications of food products, the compatibility of the controlled foreign company regime with EU law and overpaid VAT

21 July 2009

Cases on the VAT classifications of food products often have a wider relevance than the obvious implications on those who consume the product. This was notoriously so with the Marks & Spencer ‘tea cakes’ litigation (Case C-309/06), which had two references to the ECJ and two hearings before the House of Lords. A similar case is the recent Court of Appeal judgment in HMRC v Procter & Gamble UK [2009] EWCA Civ 402.

The case concerned whether ‘regular Pringles’ fell within the exception to zero-rating of food in item 5 of group 1 in schedule 8 to the VAT Act 1994. Item 5 reads:

“Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch, and savoury products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.”

The VAT and Duties ...

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