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# I believe this question was answered
In and on 'Nice Cup of Tea and A Sit Down'. And they are the authority, after all.
(Pachey, Tue 27 Sep 2005, 13:00, archived)
# Ooooh
Cup of tea, splendid idea.

*goes for tea*
(I helped save b3ta! SugarSpunSister Yeah, whatever, Tue 27 Sep 2005, 13:02, archived)
# Mmmm...tea...
*Follows*
(Pachey, Tue 27 Sep 2005, 13:04, archived)
# jaffa
This issue was settled by a VAT and Duties Tribunal some years ago. McVities baked, and brought into the tribunal, a jaffa cake that was 12 inches in diameter. It is unclear whether this was to prove that it had all the characteristics of a cake or just to bribe the tribunal chairman.
Either way the tribunal ruled that the Jaffa cake was inded a mini-cake made of sponge not biscuit.
The distinction was important to McVities as a choclate covered biscuit attracts VAT at 17.5%. However a cake is zero rated.
(I helped save b3ta! grey kid is breakdancing to save a community centre, Tue 27 Sep 2005, 13:07, archived)
# !
(I helped save b3ta! SugarSpunSister Yeah, whatever, Tue 27 Sep 2005, 13:08, archived)
# ooo
I found that story oddly heartwarming
(I helped save b3ta! Mighty Nibus who dares gins | @nibus, Tue 27 Sep 2005, 13:11, archived)