Revenue and Customs Commissioners v Procter & Gamble UK · Court of Appeal of England · 2009
Are Pringles taxed like potato crisps?
Short answer: Yes: pay the tax.
The facts. UK tax applies to potato crisps and to similar products made from potato. The maker of Pringles argued its snack was only about 42% potato, in a shape not found in nature, so it should not be taxed as a crisp.
The ruling. HMRC v Procter & Gamble (2009): The Court of Appeal reversed a High Court win for the company and held Pringles are 'similar products' made from potato, so tax applied. It told tribunals to use ordinary common sense, not dissect the recipe.
The company had argued for Pringles not being crisps while printing 'Potato Crisps' on the can. The losing side faced a tax bill reported at around 100 million pounds. A rare case of a snack brand fighting to prove it is barely made of its main ingredient.
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