A hard question.

Do you know the essential difference between a cake and a biscuit?  The question became a matter of some importance a few years ago in relation to Jaffa cakes. Cakes are VAT exempt, whereas biscuits are not.  The tax man insisted that Jaffa cakes - despite the name - were biscuits and therefore liable to VAT.  McVitie, who make them, not surprisingly took the opposite view.  So how to resolve the issue? After taking expert evidence, the court held that a cake, if left out to go stale, will go hard whereas a biscuit will go soft.  Jaffa cakes go hard, and are therefore indeed cakes. One up for the consumer!