Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Archived from the original on 29 September 2011 . Retrieved 25 August 2010. One bite into the circular treat and the feels of nostalgia run through your veins as you enjoy the orange fruity centre. You would be foolish to describe it as a biscuit as the soft sponge layer gives no illusion of it being anything other than a cake, although it is enjoyed in the same respect as biscuits with warm drinks. a b "What you do – and don't – pay VAT on". Which? Magazine. 24 June 2010. Archived from the original on 5 September 2012 . Retrieved 27 September 2012.

Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Archived from the original on 17 June 2018 . Retrieved 28 December 2014. What's not to love? The tangy Jaffa Cake has always been my go to in my weekly shop and most likely isn't going to change anytime soon. The court was adjudicated by Mr Donald Potter QC, who found in favour of McVitie's and ruled that whilst Jaffa Cakes had characteristics of both cakes and biscuits, the product should be considered a cake and not a biscuit, meaning that VAT is not paid on Jaffa Cakes in the United Kingdom. [16] [22] [23] Graves, Mark; Batchelor, Bruce (2003). Machine Vision for the Inspection of Natural Products. Springer Science & Business Media. p.403. ISBN 978-1-85233-525-0.Davies, E. R.; Patel, D.; Johnstone, A. I. C. (1995). "Crucial issues in the design of a real-time contaminant detection system for food products". Real-Time Imaging. 1 (6): 397–407. Abernethy, Laura (27 January 2020). "McVitie's launches new pineapple flavour Jaffa Cakes". Metro . Retrieved 7 March 2020. In 2021, artificially intelligent binary classifiers "usually used in the field of astronomy" were trained on 92 traditional recipes of cakes and biscuits and determined Jaffa Cakes to be cakes. [25] Advertising The gelatine should never boil- we always add gelatine when the mixture isn't boiling. Remove from the heat, then stir in the gelatine powder.

Davies, E. R. (2003). "Design of object location algorithms and their use for food and cereals inspection". In Machine Vision for the Inspection of Natural Products. Springer. pp.393–420. doi: 10.1007/1-85233-853-9_15. ISBN 1-85233-525-4. In the United Kingdom, value added tax is payable on chocolate-covered biscuits, but not on chocolate-covered cakes. [16] [17] McVities defended its classification of Jaffa Cakes as cakes at a VAT tribunal in 1991, against the ruling that Jaffa cakes were biscuits due to their size and shape, and the fact that they were often eaten in place of biscuits. [18] McVities insisted that the product was a cake, and produced a giant Jaffa Cake in court to illustrate its point. [18]

Tesco Jaffa Cakes

McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 27 April 2009 . Retrieved 22 June 2010.

Lovers of the treat will know the controversial history and origins of debate when McVitie's was taken to court over its classification of the Jaffa Cake as a cake to avoid VAT on chocolate-covered biscuits. They even produced a giant version to illustrate their argument. United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]". British and Irish Legal Information Institute . Retrieved 27 September 2012. These are the latest examples of “shrinkflation”, a phenomenon whereby manufacturers reduce the size of products ranging from chocolate bars to fruit juice and even toilet roll but consumers still pay the same price. Notable examples include Toblerone spacing out its signature triangles and Mars shrinking its sharing bags of Maltesers by 15%. a b Harry Wallop (6 May 2012). "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Archived from the original on 25 August 2012 . Retrieved 3 January 2013.Cake would be expected to be soft and friable; biscuit would be expected to be crisp and able to be snapped. Jaffa cakes had the texture of sponge cake. United Biscuits (UK) Ltd (No. 2). [1991] BVC 818 | Croner-i Tax and Accounting". library.croneri.co.uk . Retrieved 17 February 2021. Pladis launches new Jaffa Cakes raspberry flavour". .foodbev.com. 21 October 2023 . Retrieved 18 August 2023. Pladis to push McVitie's Jaffa Cakes with 'Be What You Want To Be' ad campaign". BetterRetailing. 26 February 2021 . Retrieved 24 March 2021. Chabo, Elena (5 January 2021). "McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry". Good Housekeeping . Retrieved 27 January 2021.

The sponge part of a Jaffa cake is a substantial part of the product in terms of bulk and texture when eaten. VAT Tribunal case LON/91/0160 (United Biscuits)". Archived from the original on 10 February 2019 . Retrieved 9 February 2019. Taking all these factors into account, Jaffa cakes had characteristics of both cakes and biscuits, but the tribunal thought they had enough characteristics of cakes to be accepted as such, and they were therefore zero-rated. Because McVitie's did not register the name "Jaffa Cakes" as a trademark, other biscuit manufacturers and supermarkets have made similar products under the same name. [3] The product's classification as a cake or biscuit was part of a VAT tribunal in 1991, with the court finding in McVitie's favour that Jaffa Cakes should be considered cakes and not biscuits for tax purposes. [4] In 2012 they were ranked the best selling cake or biscuit in the United Kingdom. [5] McVitie and Price's Jaffa Cakes ManufactureThe Irish Revenue Commissioners also regard Jaffa Cakes as cakes, since their moisture content is greater than 12%. As a result, they are charged the reduced rate of VAT (13.5% as of 2016 [update]). [24] Briggs, Fiona. "Pladis unveils new TV creative for McVitie's Jaffa Cakes brand". Retail Times . Retrieved 24 March 2021. Jaffa Cakes reignites an ancient dispute in return to TV". www.campaignlive.co.uk . Retrieved 24 March 2021.