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Pringles judgment

03 June 2009
Issue: 4211 / Categories: News , VAT
Revenue & Customs Brief 32/09

HMRC have published Revenue & Customs Brief 32/09 in connection with the Court of Appeal judgment in Procter & Gamble UK v CRC.

The judgment was decided in favour of HMRC and confirms that the sale of regular Pringles is standard rated for VAT.

Therefore say HMRC any business that stopped charging VAT on Pringles as a result of the previous High Court decision must now resume charging the tax on such sales.

Tax must also be accounted for for the period from when zero rating was applied to the current date.

An adjustment may be made to the current VAT return to correct the position but the value of the errors must not exceed the greater of either £10 000 or 1% of the box 6 figure on the return for the VAT return period of discovery ...

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