Ice magic: a tribunal has ruled the Snowball is officially a biscuit. Photo: Corbis
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Felicity Cloake: Let the Gingerbread Man go naked . . . and save us some tax

A court has ruled that the Snowball is a cake, not a biscuit, and is exempt from tax. It’s not the first snack to wriggle out of extra charges. 

Stop the presses! Hold the front page! On 27 June, Scotland’s first-tier tax tribunal ruled that the Snowball, that gloriously gooey, chocolate-coated, coconut-dusted marshmallow confection, is officially a cake, rather than a biscuit.

This may seem a trivial matter, especially if you live south of the border, where the Snowball’s coconut-free cousin the teacake is the better known, but I can assure you it is not. Cakes, unlike chocolate biscuits, are exempt from VAT, which means that the decision was worth £2.8m in back tax for the two Lanarkshire bakers that brought the appeal. A sweet victory indeed.

It was the little details of the judging process I particularly enjoyed: as well as the usual legal pleas, the judges were presented with a plate “comprising a number of confections including one each of a Jaffa Cake, Mr Kipling Bakewell tart, Waitrose meringue, a tea cake manufactured by each appellant, a Lees Snowball and a mini jam Snowcake”.

These were apparently tasted “in moderation”, leaving the pair with tellingly “sticky fingers” of the sort one might end up with when eating “a cake such as a vanilla slice”.

The Snowballs were found to have other significant cake-like characteristics – including an inherent unsuitability for consumption on the hoof. The tribunal was in agreement that “most people would prefer to be sitting when eating a Snowball and possibly, or preferably . . . with a plate, a napkin or a piece of paper or even just a bare table so that the pieces of coconut which fly off do not create a great deal of mess”.

You may recall McVitie’s won similar recognition for its Jaffa Cakes in 1991 by baking a giant 12-inch version to prove its point, while M&S spent 13 years fighting for its chocolate teacakes to be recognised as cakes, rather than the chocolate biscuits the taxman claimed them to be. (A few grams of chocolate can make a good deal of difference: a gingerbread man can have chocolate chip eyes and still retain his zero rating, but if he sports fancy chocolate buttons, he’ll be taxed for his vanity.)

Why cakes and plain biscuits (and, oddly, chocolate body paint) should still be regarded as essential foodstuffs in the face of a swelling obesity crisis is a mystery, but it’s not the only absurdity of the 41-year-old value added tax. Frozen foods are exempt unless they’re designed to be eaten in a frozen state – which makes a baked Alaska tax-free, while the poor old Arctic roll is not.

Potato-based savoury snacks are taxed while tortilla chips, vegetable crisps and Twiglets are zero-rated. (I use the phrase potato-based advisedly: Pringles, which are less than 50 per cent potato, lost their appeal; they are, for tax purposes anyway, officially potato crisps.)

Tapioca-based prawn crackers are considered an essential foodstuff but those made from other cereals are a luxury – though if they’re served in a restaurant they’ll be taxed regardless of what they’re made from. If you get them with your takeaway, however, they’ll almost certainly arrive cold, meaning you don’t have to pay tax on them, which seems fair.

And on the subject of takeaways, who can forget 2012’s Pastygate affair, when outraged sausage-roll lovers forced the Chancellor to back away from his attempts to simplify their taxation?

Admittedly, we’re not the only country whose tax system invites mockery; more than one US state taxes pumpkins differently depending on whether they’re destined to become a dessert or a decoration, which may finally explain the curious American taste for pumpkin pie.

But much as I love the Snowball and its squidgy, sticky, debatably cakey cousins, I’m not sure they deserve a tax break. Let us all eat cake – but let us pay for it, too.

Next week: John Burnside on nature

Felicity Cloake is the New Statesman’s food columnist. Her latest book is The A-Z of Eating: a Flavour Map for Adventurous Cooks.

This article first appeared in the 08 July 2014 issue of the New Statesman, The end of the red-top era?

DES WILLIE/BBC
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Man alive! Why the flaws of Inside No 9 only emphasise its brilliance

A man we’d thought destined for certain death reappeared, alive and kicking.​ ​Even as my brain raced, I was grinning.

At the risk of sounding like some awful, jargon-bound media studies lecturer – precisely the kind of person those I’m writing about might devote themselves to sending up – it seems to me that even the dissatisfactions of Inside No 9 (Tuesdays, 10pm) are, well, deeply satisfying. What I mean is that the occasional flaws in Steve Pemberton and Reece Shearsmith’s cultish series, those unlooked-for moments when nothing quite makes sense, only serve to emphasise its surpassing brilliance.

At the end of the final episode of series three, for instance, there came a discombobulating twist. A man we’d thought destined for certain death reappeared, alive and kicking. How had this happened? Were the preceding 28 minutes only a dream? Even as my brain raced, I was grinning. That line about Ron Mueck! In a piece that seemed mostly to be paying topsy-turvy homage to the camp 1973 horror flick Theatre of Blood.

Pemberton and Shearsmith are all about homage: a bit of Doctor Who here, a touch of Seventies B-movie there. Inside No 9’s format of twisty one-offs is a direct descendant of ITV’s Tales of the Unexpected. And yet it is so absolutely its own thing. Only they could have written it; only they could ever do this much (stretch your arms as wide as they’ll go) in so little time (half an hour).

In the episode Private View, guests were invited to the Nine Gallery in somewhere Hoxtonish. This motley crew, handpicked to represent several of the more unedifying aspects of 21st-century Britain, comprised Carrie (Morgana Robinson), a reality-TV star; Patricia (Felicity Kendal), a smutty novelist; Kenneth (Pemberton), a health and safety nut; and Maurice (Shearsmith), an art critic. Hard on their heels came Jean (Fiona Shaw), a wittering Irishwoman with gimlet eyes. However, given that they were about to be bloodily picked off one by one, at least one of them was not what she seemed. “I’m due at Edwina Currie’s perfume launch later,” Carrie yelped, as it dawned on her that the pages of Grazia might soon be devoting a sidebar to what Towie’s Mark Wright wore to her funeral.

Private View satirised a certain kind of contemporary art, all bashed up mannequins and blindingly obvious metaphors. Admittedly, this isn’t hard to do. But at least Pemberton and Shearsmith take for granted the sophistication of their audience. “A bit derivative of Ron Mueck,” said Maurice, gazing coolly at one of the installations. “But I like the idea of a blood mirror.” The duo’s determination to transform themselves from episode to episode – new accent, new hair, new crazy mannerisms – calls Dick Emery to mind. They’re better actors than he was, of course; they’re fantastic actors. But in the context of Inside No 9, even as they disappear, they stick out like sore thumbs, just as he used to. They’re the suns around which their impressive guest stars orbit. They may not always have the biggest parts, but they nearly always get the best lines. You need to watch them. For clues. For signs. For the beady, unsettling way they reflect the world back at you.

What astonishes about this series, as with the two before it, is its ability to manage dramatic shifts in tone. Plotting is one thing, and they do that as beautifully as Roald Dahl (the third episode, The Riddle of the Sphinx, which revolved around a crossword setter, was a masterclass in structure). But to move from funny to plangent and back again is some trick, given the limitations of time and the confined spaces in which they set the stories. In Diddle Diddle Dumpling, Shearsmith’s character found a size-nine shoe in the street and became obsessed with finding its owner, which was very droll. But the real engine of the piece, slowly revealed, was grief, not madness (“Diddle-diddle-dumpling, my son John”). You felt, in the end, bad for having sniggered at him.

If you missed it, proceed immediately to iPlayer, offering a thousand thanks for the usually lumbering and risk-averse BBC, which has commissioned a fourth series. One day people will write learned papers about these shows, at which point, jargon permitting, I might discover just how Maurice managed to live to fight another day.

Rachel Cooke trained as a reporter on The Sunday Times. She is now a writer at The Observer. In the 2006 British Press Awards, she was named Interviewer of the Year.

This article first appeared in the 23 March 2017 issue of the New Statesman, Trump's permanent revolution