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Pringle Mingle Induction activity. LLB FT – “Shock Absorber” programme Large first year cohort Feedback from Shock Absorber questionnaires – too little opportunity for socialisation in induction week. What we did: “Thinking like a lawyer” whole group session
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LLB FT – “Shock Absorber” programme • Large first year cohort • Feedback from Shock Absorber questionnaires – too little opportunity for socialisation in induction week
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
What is law? RULES
The rule from Parliament 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)
Guidance from the courts • We must ask what view would be taken by the ordinary person in the street.” (Lord Woolf)
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?
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?