McVitie's Jaffa Cakes The Original Ultra Box - 180 Cakes -

Product Information

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 Manufacture 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. The 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]

Jaffa Cakes reignites an ancient dispute in return to TV". www.campaignlive.co.uk . Retrieved 24 March 2021. Pladis launches new Jaffa Cakes raspberry flavour". .foodbev.com. 21 October 2023 . Retrieved 18 August 2023.The sponge part of a Jaffa cake is a substantial part of the product in terms of bulk and texture when eaten. United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]". British and Irish Legal Information Institute . Retrieved 27 September 2012. 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] Briggs, Fiona. "Pladis unveils new TV creative for McVitie's Jaffa Cakes brand". Retail Times . Retrieved 24 March 2021.

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. 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. 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. 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] 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.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%. Abernethy, Laura (27 January 2020). "McVitie's launches new pineapple flavour Jaffa Cakes". Metro . Retrieved 7 March 2020. United Biscuits (UK) Ltd (No. 2). [1991] BVC 818 | Croner-i Tax and Accounting". library.croneri.co.uk . Retrieved 17 February 2021. 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. 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.

Chabo, Elena (5 January 2021). "McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry". Good Housekeeping . Retrieved 27 January 2021. 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] AdvertisingDavies, 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.