The court was adjudicated by Mr Donald Potter QC, who found in favour of McVitie's and ruled that whilst Jaffa Cakes had characteristics of both cakes and biscuits, the product should be considered a cake and not a biscuit, meaning that VAT is not paid on Jaffa Cakes in the United Kingdom.[16][22][23]

In 2021, artificially intelligent binary classifiers "usually used in the field of astronomy" were trained on 92 traditional recipes of cakes and biscuits and determined Jaffa Cakes to be cakes.[25]

The slop machine and legal nerds says its a cake, thus its a biscuit.