{"id":798,"date":"2009-02-04T21:19:36","date_gmt":"2009-02-04T21:19:36","guid":{"rendered":"http:\/\/www.sixthform.info\/lawblog\/?p=798"},"modified":"2009-02-04T23:16:32","modified_gmt":"2009-02-04T23:16:32","slug":"after-13-years-it-may-all-be-over-a-tea-cake-is-not-a-biscuit","status":"publish","type":"post","link":"https:\/\/www.sixthform.info\/lawblog\/?p=798","title":{"rendered":"After 13 years it may all be over, a tea-cake is not a biscuit"},"content":{"rendered":"<div class=\"img alignleft size-thumbnail wp-image-799\" style=\"width:150px;\">\r\n\t<img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.sixthform.info\/lawblog\/wp-content\/uploads\/2009\/02\/_44555682_teacakepa_226b-150x150.jpg\" alt=\"Tea cake\" width=\"150\" height=\"150\" \/>\r\n\t<div>Tea cake<\/div>\r\n<\/div>Marks and Spencer&#8217;s battle over the status of a teacake is over.<\/p>\n<p>Three law lords backed a decision by the European Court of Justice and M&amp;S should get back millions of VAT they wrongly paid. The battle centred on whether the teacake is a biscuit and therefore be subject to VAT or a cake and be exempt.<\/p>\n<p>The Revenue will not challenge the ECJ ruling and today&#8217;s decision means it has thrown in the tea towel.<\/p>\n<p>Any law student could have told M&amp;S, the Inland Revenue, the ECJ or the HofL that a cake goes hard if left out, a biscuit goes soft, so why did it take the best legal minds in the world 13 years to work that out? Another clue is its name, tea &#8220;cake&#8221;.<\/p>\n<p><a href=\"http:\/\/www.publications.parliament.uk\/pa\/ld200809\/ldjudgmt\/jd090203\/marks.htm\">http:\/\/www.publications.parliament.uk\/pa\/ld200809\/ldjudgmt\/jd090203\/marks.htm<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tea cake Marks and Spencer&#8217;s battle over the status of a teacake is over. Three law lords backed a decision by the European Court of Justice and M&amp;S should get back millions of VAT they wrongly paid. The battle centred on whether the teacake is a biscuit and therefore be subject to VAT or a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-798","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts\/798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=798"}],"version-history":[{"count":3,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts\/798\/revisions"}],"predecessor-version":[{"id":801,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=\/wp\/v2\/posts\/798\/revisions\/801"}],"wp:attachment":[{"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sixthform.info\/lawblog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}