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Did you ever wonder why a Jaffa Cake is a Jaffa Cake and not a Jaffa Biscuit? Apparently HM Customs and Excise wondered the same thing, especially when cakes are VAT free and biscuits incur 17.5 percent, so given the popularity of Jaffa Cakes the government decided to recategorise the Jaffa Cake as a biscuit and lay claim to millions of pounds of McVities' money.

The matter was settled however by a VAT tribunal in a very expensive case. McVities won the case, primarily because biscuits are hard when fresh and soft when stale whereas cakes are soft when fresh and hard when stale; Jaffa Cakes, of course, fall into the latter category.

Well, our hearts are rather like a cake, made to be soft and tender, but left to their own devices they will naturally harden.

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