It's Called a Cake ... it has the consistency of a cake ... but for tax reasons ... they wanted to call it a biscuit ...
From the free encyclopaedia - wikipedia:
Jaffa Cakes are biscuit-sized cakes introduced by McVitie and Price in the UK in 1927 and named after Jaffa oranges. The most common form of Jaffa cakes are circular, 2+1⁄8 inches (54 mm) in diameter and have three layers: a Genoise sponge base, a layer of orange flavoured jam and a coating of chocolate. Each cake is 46 calories. Jaffa cakes are also available as bars or in small packs, and in larger and smaller sizes.[1] The original Jaffa Cakes now come in packs of 10, 20, 30, or 40, having been downsized in 2017 from 12 or 24 per pack.[2]
Pictured below: On the left (fig.1) is an incorrectly photographed Jaffa Cake stack, a tragic, but all too common mistake. On the right (fig.2) side is the traditional serving arrangement, with the chocolate side down. Everyday is a school day.
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 the Jaffa cake should be considered a cake for tax purposes.[4] In 2012 they were ranked the best selling cake or biscuit in the United Kingdom.[5]
Please see following links for more information:
Why Jaffa Cakes are Cakes and not Biscuits
VFOOD2660 - https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood6260
