![]() Linguistically, there was no clear demarcation between ‘cake’ and ‘biscuit’ and, as such, ‘a product which is a biscuit (whether or not covered in chocolate) is capable of being also a cake’. In arriving at his decision on August 21, 1991, Mr D C Potter QC acknowledged the difficulties in resolving the case. McVities dug their heels in and the matter went to court. When VAT was introduced into the UK in 1973 as a condition of our entry into the European Economic Community, Jaffa Cakes were regarded as cakes.Ĭustoms and Excise decided to revisit that decision on the grounds that they were packaged and marketed like biscuits and generally found on biscuit counters. When it comes to the application of Value Added Tax (VAT), though, the distinction between the two is all-important, cakes being zero-rated and biscuits standard rated. While the name Jaffa Cake trips off the tongue rather easily, whereas Jaffa Biscuit is a bit of a mouthful, this may just be because we are accustomed to that formulation. This may seem rather a moot point, but the byzantine nature of our tax laws is meat and drink for clever lawyers and accountants. Nothing is quite as it seems in Jaffa world, not least whether it is a cake or a biscuit. The only foodstuff that I cannot abide is the apricot, an aversion I put down to the amount of the stewed fruit I was force-fed as a baby. ![]() I now understand why I am not a Jaffanatic. ![]()
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