In the UK we have biscuits and cookies, unlike the US where cookies is the general term for both. The word cookie is Dutch and comes from Koekje, which means small cake. McVitie’s had been making Jaffa Cakes since 1927. In 1991 HM Customs and Excise challenged McVitie’s labelling, chocolate orange treats as “Cakes”. The reason being in 1991 it was accepted under UK law that biscuits were a luxury item and full VAT would be levied. Cakes on the other hand, have been regarded as a staple food and were zero-rated for the purposes of VAT. McVitie’s QC highlighted how cakes harden when they go stale while biscuits go soggy. A Jaffa Cake goes hard so is indeed a cake.