Solicitors and judges are often asked to make important decisions that not only affect the outcome of a particular case but also set a precedent that will be followed for years, and sometimes centuries to come.

Naturally, one of the most divisive of these was whether one of the nation’s favourite treats, especially at Christmas was truly what it claimed to be, and in 1991, Her Majesty’s Revenue and Customs and biscuit maker McVities went to court to determine whether Jaffa Cakes were actually cakes or not.

There was, believe it or not, a very important reason for this and it came down to taxes. In the UK, cakes were considered to be a staple food (in the eyes of the law at least), whilst a chocolate-covered biscuit was considered to be a luxury item.

HMRC, the tax authority in the UK, believed that Jaffa Cakes should be considered biscuits, which given that they have a chocolate coating would mean they would be subject to VAT.

On the face of it, this made perfect sense; Jaffa Cakes looked far more like biscuits than cakes, were roughly the same size as biscuits and were typically eaten as a biscuit-like snack.

McVities disagreed with this and argued that they were a small biscuit-sized sponge cake with an orange filling. They had a soft, airy texture, went hard when they went stale like a cake and not like a biscuit, and of course, the fact they had been called Jaffa Cakes since 1927 did not exactly hurt.

They even baked a giant Jaffa Cake using the same recipe to prove their case, which the court quickly discounted given that most people were not buying giant Jaffa Cakes.

Ultimately, the court devised a range of criteria that, on balance led to the court deciding that Jaffa Cakes were cakes rather than biscuits, a decision that has been retained ever since.

For legal advice from solicitors in Epsom, get in touch today.