Is a flapjack a biscuit or a cake?
The question was whether flapjacks were cakes? There were 36 different types of flapjacks to be considered and to fully understand the matter the tribunal judges offered to eat a sample from each one of the disputed categories! Fortunately for them and their waistlines, the taxpayer’s counsel agreed that a sample of four would be sufficient.
The judges went through all of the usual tests ― ingredients, taste and texture, marketing and packaging and when the products are typically eaten ― and had no difficulty in determining that they were not cakes and hence fell to be standard rated. The tribunal considered changes to eating habits and products over the years ― a 1970’s style flapjack was very different to onetoday. Ultimately the tribunal was concerned not with what the products were called but what they actually were.
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