1. Pringle Mingle Induction activity

2. LLB FT – “Shock Absorber” programme • Large first year cohort • Feedback from Shock Absorber questionnaires – too little opportunity for socialisation in induction week

3. 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

4. What is law? RULES

5. Is a Pringle a crisp?

6. 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)

7. Guidance from the courts • We must ask what view would be taken by the ordinary person in the street.” (Lord Woolf)

8. 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?

9. Feedback from the Pringle Mingle

10. 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

11. 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?