The other week we were back snowboarding at Milton Keynes. Should have taken goggles with us, because they turned on the snow making equipment while we were on the slope, reducing visibility somewhat…
Month: September 2005
Beers we have drunk
I didn’t find Kwak (8%) beer to be “very smooth and spritzy”. Although I do like the taste of strong Belgium beer, such as the Chimay (scary at 12%), this one had an initial taste of neat spirit. Not something I look for in a beer. But that’s me: Paul liked it, and with a great comedy name, it had to be tried.
It is great to
It is great to see so many great add on products for the iPod Shuffle – I’m quite taken with these PodGear Pocket Party Shuffle Speakers. Admittedly I don’t need any as we’ve still got some more normal portable speakers that work admirably well. Needing is different to wanting though 🙂
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The idea of flat
The idea of a flat tax appeals to me because of the simplicity. Maybe one day a tax return will be just one page.
The things you learn
The things you learn watching QI actually are quite interesting. Here in the UK VAT is not charged on cakes, or on biscuits unless “wholly or partly covered in chocolate (or some product similar in taste and appearance)”. This led to Her Majesty’s Revenue and Customs (née Customs and Excise) investigating the Jaffa Cake. The ruling rested on the fact the biscuits go soft when stale, whereas cakes go hard when stale. Jaffa Cakes go hard and are therefore cakes, and not subject to VAT. The clue’s in the name.
For those who want the full rules, you might want to look at HM Revenue and Customs Notice 701/14 (PDF) which helpfully clarifies that VAT does apply to “any item of sweetened prepared food, other than cakes and non-
chocolate biscuits, which is normally eaten with the fingers.”