.... Mr Cordara was also critical of the way in which the Tribunal applied the "ordinary man in the street" test, which received the blessing of this court in Ferrero UK Limited [1997] STC...CCE v Ferrero [1997] STC 881 at p.884: "I commend the Tribunal for the care which it took over this matter, but I am bound to say that, no doubt...told "why they have won or lost." 20. I should say a word about the Tribunal's reference to the "reasonable man". It may come from this court's use of him in Ferrero. The issue was...

...Excise Commissioners v Ferrero UK Limited [1997] STC 881 when considering the meaning of biscuit within the statutory definition of confectionary...is the decision of Sir Andrew Morritt C in Revenue and Customs Commissioners v Premier Foods Limited [2008] STC 176 at paragraph 17..., confectionery is limited to products which can be described as sweet but I cannot see why such sweetness may not be inherent in the principal ingredient in its natural state but must be added by some further...

...notion. 11. We bear in mind the comment made by Lord Woolf MR in Customs & Excise Commissioners v Ferrero UK Limited [1997...

...Customs and Excise Commissioners v Ferrero UK Limited [1997] STC 881, Lord Woolf MR warned against adopting an excessively elaborate, or analytical...in Card Protection Plan Limited v Customs and Excise Commissioners (Case...."6. Unsurprisingly, Mr Gibbon relied upon the decision of the tribunal in Procter & Gamble UK v Customs and Excise Commissioners (2003) VAT...

...Commissioners v Ferrero UK Limited [1997] STC 881 which cautioned Tribunals against drawing principles of general application from other Tribunal cases which... REBBA CONSTRUCTION LIMITED Appellant - and - THE COMMISSIONERS FOR Tribunal: MICHAEL TILDESLEY OBE (Chairman...

....Lees Appendix 31. Customs and Excise Commissioners v Ferrero UK Limited [1997] STC 881. (Ferrero 2)2. Revenue...and Customs Commissioners v Procter & Gamble UK Limited [2009] EWCA Civ 407. (Pringle 2)3. Commissioners of Customs and...Revenue and Customs [2011] UKFTT 673 (TC). (Pringle 3)17. Ferrero UK Ltd v The Commissioners of Customs and Excise LON/94...

...BeforeTRIBUNAL JUDGE AMANDA BROWNMICHAEL BELLBetweenFERRERO UK LIMITEDAppellant...Ferrero UK Limited (Appellant) are "biscuits... partly covered with chocolate or some product similar in taste and appearance" for the purposes of the Value Added Tax Act 1994 (VATA) Schedule...Court of Appeal in Ferrero UK Ltd v HMRC [1997] STC 881 both in the context of previous cases and even more so, HMRC guidance...

...& E Commissioners v Ferrero UK Limited [1997] STC 881 which concerned an appeal about whether two wafer products were biscuits. In the decision...the bar to be carried in a pocket. 17. The Appellant engaged Orchard Insight & Strategy Limited to conduct consumer research of the bars before they were launched. Mr Dillon in his...Granola Bars was an estimate based on answers from a limited number of consumers about when they might eat Crunchy bars in December 2005 prior to the national launch of the product, which was less robust...

...C & E Commissioners v Ferrero UK Limited [1997] STC 881). This advice was particularly pertinent when the decision was principally one of...LIMITED - and - THE COMMISSIONERS FOR HER MAJESTY’S REVENUE and CUSTOMS Respondents Tribunal: MICHAEL TILDESLEY OBE (Chairman) DIANA WILSON (Member) Sitting in public at London on 10 & 11 March 2009 Andrew...(hereinafter known as the EMEA division). 8. The EMEA division comprised two subsidiaries, Sumitomo Mitsui Finance Dublin Limited in Republic of Ireland and the Appellant in London, three...

...Customs and Excise Commissioners v Ferrero UK Limited [1997] STC 881 ( Ferrero ) and HMRC v Procter & Gamble...UK Limited [2009] EWCA Civ 407 ( Procter & Gamble ), in particular the judgment of Jacob LJ at [18], [19], and [21]. He also...limited. The UK is entitled to retain zero rating for supplies that were zero rated as at 1 January 1991 (article 110 of Council Directive 2006/112/EC (the Principal VAT Directive)). It is not open to the...

...comment made by Lord Woolf MR in Customs & Excise Commissioners v Ferrero UK Limited [1997] STC 881 at 884 that we should not address the issue in an over...could be categorised as a cake or a biscuit. The correct approach in considering whether a product is a cake, biscuit or other type of confectionary appeared in Ferrero UK Ltd (LON/94/1149) VAT...approach the matter, as both parties recognised in their references to Ferrero UK Ltd v CCE LON/94/1149 and United Biscuits (UK) Ltd (AN/02/0534) VAT decision 18596. 70. We are mindful of...

...[2007] EWHC 695 (Ch) CCE v Ferrero UK Limited [1997] WL 1105709 Alpro Limited v...HMRC [2007] STI 387, 19911 Unilever Bestfoods UK Limited v HMRC [2007] 3 WLUK 428...Procter & Gamble [2009] EWCA Civ 407 Kinnerton Confectionary Limited v HMRC [2018] UKFTT...

...is required, as per Woolfe LJ in CEC v Ferrero UK Limited [1997] STC 991, is that there are sufficient characteristics of a cake to be so characterised...Proctor & Gamble UK v HMRC [2009] EWCA Civ 407, be a practical question calling for a practical answer and not an over-elaborate...Kinnerton Confectionary Limited v HMRC [2018] UKFTT 382 seeking to encourage this Tribunal to focus heavily on the manner in which the Product was held out...

...sensitive and not precedents (see C & E Commissioners v Ferrero UK Limited [1997] STC 881). Counsel observation on Lumar...Burghill Valley. 62. Appellant’s counsel referred to the Tribunal decisions Lumar Developments [2006] UK VAT V 19729 and The Atrium Club Limited [2009] LON/ 2005/0485 in...limited Companies, Burghill Valley Members Club Limited (BVMC) and Burghill Valley Visitors Club Limited (BVVC). Under the new structure the Appellants hived off their sporting supplies to the Companies...

...contend, by reference to the Court of Appeal judgment in HMCE v Ferrero UK Limited [1997] STC 881 (Ferrero) that we have an uncomplicated task: we must...determine whether the N2O contained in the Charger is accurately described as "food of a kind used for human consumption". As confirmed in HMRC v Procter & Gamble UK Limited...AMANDA BROWN KC NASREEN HUSSAIN Between TELAMARA LIMITED Appellant and...

...be applied in determining matters of classification of this kind. In that regard, as Ms Vicary submitted, we should bear in mind the cautionary statement of Lord Woolf MR in CCE v Ferrero UK Limited [1997...] STC 881 ("Ferrero UK") at 884: "I do urge tribunals, when considering issues of this sort, not to be misled by 25 authorities which are no more... 38. At [46], interpreting a statement of Lord Woolf MR at page 885 of Ferrero UK, Warren J said that where there is a product which has the characteristics of two products, as long...

...right to accept that Customs and Excise Commissioners v Ferrero UK Limited [1997] STC 881 is not binding authority for this proposition. However...business from Iceland, he has since 2013 made supplies of the ADP to customers in the UK over the Amazon platform. HMRC became concerned that these supplies were standard-rated for VAT purposes and wrote...to Mr Gardarsson suggesting that he needed to be registered for VAT in the UK. Mr Gardarsson maintained that supplies of the ADP were zero-rated (on the basis that the ADP was a "book") but...

Can't display summary as content is Scanned, Please open the judgment to see full content.

...particular products constitute "food".  Before looking at these decisions, we remind ourselves of the comments made by Lord Woolf MR in CCE v Ferrero UK Limited, [1997...SCIENCE LIMITEDAppellantandTHE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMSRespondents...Representation: For the Appellant:         Max Schofield, of counsel instructed by Grant Thornton UK LLP For the Respondents:    Howard Watkinson, of...

... more than examples of the application of established principles to their own particular facts: see CEC v Ferrero UK Limited [1997...Brown submitted, the bar to establishing an error of law based on the challenge to findings of fact is deliberately set high. As Kitchin LJ said in FAGE UK Limited and another v...Chobani UK Limited and another [2014] EWCA Civ 5 at para 114: "Appellate courts have been repeatedly warned...