is this all about?
linky
These bits in particular made me giggle:
chocolate biscuits are subject to standard-rate VAT and chocolate cakes are zero-rated.The European Court of Justice agreed that a teacake is a biscuit....HM Customs acknowledged the error, despite another European legal case which had already ruled that Jaffa cakes were cakes and not, as they had been classified, biscuits.
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