VAT is payable on confectionery, with the exception of cakes and biscuits, which are staples, with the exception of chocolate-covered biscuits, which are luxuries, with the exception of chocolate-covered gingerbread men assuming they have no more than a couple of chocolate dots for eyes, which are staples. Gingerbread men with chocolate buttons or belts, however, are, in the eyes of the law, a luxury. Also, when the chocolate
