Cake or biscuit?

We've been having a debate here in the Subject Librarian office. Could we prove once and for all that a Jaffa Cake is indeed a CAKE and not a biscuit! Lets consider the evidence... a) A Jaffa Cake has a sponge base b) It goes HARD when stale; biscuits go soft... c) The word biscuit is derived from the french meaning 'baked twice' ? Is a jaffa cake baked twice?

They're certainly classed as cakes for the purposes of taxation - In 1991 McVities found themselves having to justify their decision to classify them as cakes due to the UK law that exempts biscuits and cakes from VAT ("zero rated") but classes chocolate covered biscuits as luxury items and subjects THEM to VAT at 17.5%. McVitie's produced a 12” Jaffa Cake to illustrate that they were just minicakes and won their case thus. -

BUT does that Prove it either way?

How about the scientific arguments highlighted in the article 'Are Jaffa Cakes really biscuits?' published in The Online journal “Journal of Unlikely Science”

and not forgetting the treatment given in the wonderfully entitled 'A Nice Cup of Tea and a Sit Down' (by 'Nicey' and 'Wifey', ) both in print and Internet versions.

On the other hand, consider this. Taken from the official HM revenue and Customs website, the term Jaffa Cakes appear in the 'Zero-rated' column but under section 3.4.2 - Biscuits! Now it gets confusing....

I await your comments with anticipation on this one!