<P> Because McVitie 's did not trademark the name `` Jaffa Cakes '' , other biscuit manufacturers and supermarkets have made similar products under the same name . The product 's classification as a cake or biscuit was part of a VAT tribunal in 1991 , with the court finding in McVitie 's favour that the Jaffa cake should be considered a cake for tax purposes . In 2012 they were ranked the best selling cake or biscuit in the United Kingdom . </P>
is jaffa cakes a biscuit or a cake
the Jaffa cake should be considered a cake for tax purposes