04-05-2011, 10:13 AM
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#45245 |
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Freeware Co-ordinator
Join Date: Oct 2003
Location: South East England.
Posts: 7,309
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Well you could always try providing some fascinating information to distract people while it passes away. How about HMRC guidance on beverages?
Definition of beverage There is no definition of a beverage included in the law, but useful guidance was given by the tribunal in the case of Bioconcepts Ltd (V.11287). The Bioconcepts case concerned a product called Biolight, which was marketed as a natural detoxifying and slimming food supplement. It is a brown liquid made of plant extracts, and is designed to be taken by sipping throughout the day in small quantities diluted with water to help weight loss, curb hunger pangs and detoxify the system. If drunk by the glassful, it would act as a violent laxative. The Department argued that the product was a drink; and, following the Oxford English Dictionary (OED) definition, this meant it was also a beverage; or alternatively, since it had to be diluted to be drunk, it was a product for the preparation of a beverage. The tribunal accepted that Biolight contained enough nutritive value to be regarded as a liquid food, but it would not be consumed for pleasure. The OED definition of beverage as drink was not considered to mean all drinkable liquids, but rather those that are commonlyconsumed: those that are characteristically taken to increase bodily liquid levels, to slake thethirst, to fortify or to give pleasure. Biolight did not fit these criteria and therefore it was not a beverage, but was a zero-rated liquid food. Customs and Excise adopted the definition given by the tribunal in this case as a workable general definition of a beverage and publicised it in Business Brief 2/94. The beverages test is in five parts: * it must be a drinkable liquid that is commonly consumed; and it must be * characteristically taken to increase bodily liquid levels; or * taken to slake the thirst; or * consumed to fortify; or * consumed to give pleasure. The principle of the test is based around the idea that a drinkable liquid is not automatically a beverage, but could be a liquid food that is not a beverage. Several more recent court hearings have considered the application of the beverages test and found that it is still a workable test to use when asked whether a drinkable food is a beverage. * Alpro Ltd (V.19911): the trader produced a flavoured variety of soya milk, which HMRC considered to be a beverage. The tribunal decided that it was not a beverage, largely because it did not meet the beverage test. However, we disagree with one of the views of this tribunal that dairy milk is not a beverage, our view being supported by the later decision of the tribunal in the case of R Twinings (V.20230). * Ocean Grown (V.20562): this case concerned the liability of a small bottle of wheatgrass juice. The Tribunal found in favour of the appellant in deciding that it did not meet the criteria of the beverages test. * Unilever Bestfoods UK Ltd (V.20016): the tribunal considered a product called Vie Shots, which was a small concentrated dose of fruit and vegetable pulps. The tribunal decided that it was not a beverage because it did not meet the above test. Important factors were the size of the product and the fact that much of the water content was removed during the manufacturing process. * The Kalron Foods ([2007] EWHC 695 (Ch)) case was heard by the High Court and sets a legal precedent on the subject of beverages. The case concerned the liability of freshly blended smoothies. In upholding the tribunal’s decision that it was a beverage and therefore standard rated, Mr Justice Warren acknowledged that the beverages test was still valid, be he did comment that: It is, however, important to see how thatmeaning was adopted and applied in the context of the facts of Bioconcepts tounderstand just why the liquid in that case was not a beverage. I would be surprised ifthe tribunal had thought that it was laying down an exhaustive definition of what abeverage is rather than listing common characteristics of a beverage not all of whichneeded to be present in any particular case. I do not consider that the tribunal can betaken to have ruled out other drinks not having any of those characteristics from beingconsidered a beverage. Therefore, whilst the beverages test is relied upon as a guide to what is, or is not, a beverage, it is not considered to be a definitive or exhaustive test.
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No Nonsense Nonsonnets #43 Cold Topic A thread most controversial, that’s what I want to start Full of impassioned arguments, of posting from the heart And for this stimulation all will be thankful to me On come on everybody it won’t work if you agree |
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04-05-2011, 11:26 AM
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#45246 |
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The Threadâ„¢ will die.
Join Date: Jan 2004
Location: United Kingdom
Posts: 22,542
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Good stuff, that. Enough to make a man turn to drink, one could say.
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04-05-2011, 09:53 PM
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#45247 |
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Playing character
Join Date: Oct 2005
Location: Netherlands
Posts: 7,472
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Love...
exciting and new... Come aboard we're expecting you! The Love Boat soon will be making another run. The Love Boat promises something for everyone. It's a time for adventure a time for a new romance. Come on aboard it's LOVE! |
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04-06-2011, 04:48 AM
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#45248 |
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Creepy Father Figure
Join Date: Sep 2006
Location: Texas Dammit!
Posts: 5,107
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Wow. I was suddenly transported to a boat In the past full of b rated tv stars
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04-06-2011, 05:18 PM
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#45253 |
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Creepy Father Figure
Join Date: Sep 2006
Location: Texas Dammit!
Posts: 5,107
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Snirfle
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04-06-2011, 05:27 PM
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#45254 |
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female animal lover
Join Date: Feb 2006
Location: Norway
Posts: 1,480
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I'm genuinely surprised and shocked I actually really like Taylor Momsen and the Pretty Reckless.
I never bother to check out the new young stars - gone singers since I have a very low tolerance for quite many music genres and people who can't sing/have no uniqueness to their voice (my mom is a classical singer and a song teacher), but I thought I'd check out what her stick was, and I found she could actually sing, and quite well too. I did not expect that voice from that young, skinny girl.. Music video: Make me wanna die - Fair warning, she spends the music video stripping down
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Pennies are never the healthy end, risk all! The Panthera Effect If you can't beat Panthera, join Panthera..  My sporadically updated blogs: Animation enthusiast, Sci-fi enthusiast and Snark, pedantry and random geekery |
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04-07-2011, 12:04 AM
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#45255 |
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Life and times of...
Join Date: Mar 2004
Location: Up there in the mist
Posts: 6,025
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All I know of her is that doesn't seem to be the most intellectually gifted of all singers...
Singer-of-low-moral-fiber might be a good term. The problem of course being that any fans she might have will then take her as her role model and you have 14-year-old girls then thinking they want to be slutty too 'cause that's so cool and gets you what's most important in life: fame. |
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04-07-2011, 07:34 AM
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#45260 |
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The Threadâ„¢ will die.
Join Date: Jan 2004
Location: United Kingdom
Posts: 22,542
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Gigantism is a result of high pre-pubertal growth hormone levels, and leads to surpassed growth potential but proportional limb growth.
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