Presentation on theme: "LLB degree Pringle Mingle Induction activity 1. LLB FT – “Shock Absorber” programme Large first year cohort Feedback from Shock Absorber questionnaires."— Presentation transcript:
LLB FT – “Shock Absorber” programme Large first year cohort Feedback from Shock Absorber questionnaires – too little opportunity for socialisation in induction week 2
What we did: “Thinking like a lawyer” whole group session Small group activity arising from material covered in whole group session “Treasure hunt” Return for social – the Pringle Mingle Aim Give student opportunity for small group interaction Introduction to essential skill of applying a rule Provide social event 3
6 VAT payable on: “potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch….” (Value Added Tax Act 1994) The rule from Parliament
Guidance from the courts We must ask what view would be taken by the ordinary person in the street.” (Lord Woolf) 7
The legal question is… “Would an ordinary person think a Pringle is a product similar to a crisp [made from the potato, or from potato flour or from potato starch” ? Inland Revenue: How would you argue that a Pringle IS a crisp? Proctor and Gamble: How would you argue a Pringle is NOT a crisp? 8
Procter & Gamble (UK) v Revenue and Customs Commissioners The High Court Ingredients – percentage of potato manufacture and cooking process shape, colour and texture packaging – tube shape shelf life
The Court of Appeal Ingredients – potato is still the largest ingredient no minimum requirement of “potatoness” Is it similar to a potato crisp and made of potato?