3. The age-old question of cake vs. biscuit has officially been resolved. Back in 1991, McVitie's proved once and for all, at a VAT tribunal, that Jaffa Cakes are in fact cakes, which are considered "a staple of living" (damn right) and therefore not taxed, as opposed to a chocolate-covered biscuit, which is a taxed "luxury good" (sure, we'll go with it). Their proof? When stale, a cake goes hard, while a biscuit goes soft.