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Chocolate Biscuit
A chocolate biscuit is a biscuit (cookie) which is covered in chocolate, or which has been made by replacing some of the flour with cocoa powder. Chocolate biscuits are quite popular in places all over the world, particularly the United Kingdom. The composition and recipe may vary considerably and there is often legislation to specify how the biscuit may be described. In the United Kingdom, a biscuit made without an external coating may only be described as "chocolate" if it contains at least 3% of dry cocoa solids. If there is a coating, this must contain cocoa butter as the fat to be described as chocolate, rather than just "chocolate-flavoured". In 1891, the Cadbury brothers filed a patent for a chocolate-coated biscuit. Tax The exact structure and composition is significant in determining the taxation applicable in the United Kingdom as valued-added tax (VAT). The general principle is that luxury foods such as confectionery are taxable, while basic foodstuffs are not. ...
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Digestive Biscuit
A digestive biscuit, sometimes described as a sweet-meal biscuit, is a semi-sweet biscuit that originated in Scotland. The digestive was first developed in 1839 by two Scottish doctors to aid digestion. The term ''digestive'' is derived from the belief that they had antacid properties due to the use of sodium bicarbonate when they were first developed. Historically, some producers used diastatic malt extract to "digest" some of the starch that existed in flour prior to baking. First manufactured by McVitie's in 1892 with a secret recipe developed by Sir Alexander Grant, their digestive is the best-selling biscuit in the UK. In 2009, the digestive was ranked the fourth most popular biscuit for " dunking" into tea among the British public, with the chocolate digestive (produced by McVitie's in 1925) coming in at number one. The chocolate variant from McVitie's is routinely ranked the UK's favourite snack. History In 1839, digestives were developed in the United Kingdom ...
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Valued-added Tax
A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. It is similar to, and is often compared with, a sales tax. VAT is an indirect tax because the person who ultimately bears the burden of the tax is not necessarily the same person as the one who pays the tax to the tax authorities. Not all localities require VAT to be charged, and exports are often exempt. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the consumer and applied to the sales price. The terms VAT, GST, and the more general consumption tax are sometimes used interchangeably. VAT raises about a fifth of total tax revenues bo ...
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Biscuits
A biscuit is a flour-based baked and shaped food product. In most countries biscuits are typically hard, flat, and unleavened. They are usually sweet and may be made with sugar, chocolate, icing, jam, ginger, or cinnamon. They can also be savoury, similar to crackers. Types of biscuit include sandwich biscuits, digestive biscuits, ginger biscuits, shortbread biscuits, chocolate chip cookies, chocolate-coated marshmallow treats, Anzac biscuits, '' biscotti'', and ''speculaas''. In most of North America, nearly all hard sweet biscuits are called " cookies", while the term " biscuit" is used for a soft, leavened quick bread similar to a less sweet version of a ''scone''. "Biscuit" may also refer to hard flour-based baked animal feed, as with dog biscuit. Variations in meaning * In most of the world outside North America, a biscuit is a small baked product that would be called either a " cookie" or a " cracker" in the United States and sometimes in Canada. Biscuits in ...
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Her Majesty's Revenue & Customs
HM Revenue and Customs (His Majesty's Revenue and Customs, or HMRC) is a non-ministerial government department, non-ministerial Departments of the United Kingdom Government, department of the His Majesty's Government, UK Government responsible for the tax collection, collection of Taxation in the United Kingdom, taxes, the payment of some forms of Welfare state in the United Kingdom, state support, the administration of other regulatory Regime#Politics, regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle. Prior to the Elizabeth II, Queen's death on 8 September 2022, the department was known as ''Her'' Majesty's Revenue and Customs and has since been amended to reflect the change of monarch. Departmental responsibilities The department is responsible for the ...
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Jaffa Cake
Jaffa Cakes are a cake introduced by McVitie's, McVitie and Price in the UK in 1927 and named after Jaffa oranges. The most common form of Jaffa cakes are circular, in diameter and have three layers: a Genoise, Genoise sponge base, a layer of orange flavoured jam and a coating of chocolate. Each cake is 46 calories. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes. The original Jaffa Cakes now come in packs of 10, 20, 30, or 40, having been downsized in 2017 from 12 or 24 per pack. Because McVitie's did not register the name "Jaffa Cakes" as a trademark, 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 Jaffa Cakes should be considered cakes and not biscuits for tax purposes. In 2012 they were ranked the best selling cake or biscuit in the United Kingdom. McViti ...
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Chocolate-chip Cookie
A chocolate chip cookie is a drop cookie that features chocolate chips or chocolate morsels as its distinguishing ingredient. Chocolate chip cookies originated in the United States around 1938, when Ruth Graves Wakefield chopped up a Nestlé semi-sweet chocolate bar and added the chopped chocolate to a cookie recipe. Generally, the recipe starts with a dough composed of flour, butter, both brown and white sugar, semi-sweet chocolate chips, eggs, and vanilla. Variations on the recipe may add other types of chocolate, as well as additional ingredients such as nuts or oatmeal. There are also vegan versions with the necessary ingredient substitutions, such as vegan chocolate chips, vegan margarine, and egg substitutes. A ''chocolate chocolate chip cookie'' uses a dough flavored with chocolate or cocoa powder, before chocolate chips are mixed in. These variations of the recipe are also referred to as ‘''double''’ or ‘''triple''’ chocolate chip cookies, depending on the ...
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Kit Kat
Kit Kat (stylised as KitKat in various countries) is a chocolate-covered wafer bar confection created by Rowntree's of York, United Kingdom, and is now produced globally by Nestlé (which acquired Rowntree's in 1988), except in the United States, where it is made under licence by the H. B. Reese Candy Company, a division of the Hershey Company (an agreement Rowntree's first made with Hershey in 1970). The standard bars consist of two or four pieces composed of three layers of wafer, separated and covered by an outer layer of chocolate. Each finger can be snapped from the bar separately. There are many flavours of Kit Kat, including milk, white, and dark chocolate. The original four-finger version of the bar was developed after a worker at Rowntree's York factory put a suggestion in the recommendation box for "a chocolate bar that a man could take to work in his pack up". It was launched in September 1935 in the UK as Rowntree's Chocolate Crisp, and the later two-finger ver ...
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Chocolate Digestive
A digestive biscuit, sometimes described as a sweet-meal biscuit, is a semi-sweet biscuit that originated in Scotland. The digestive was first developed in 1839 by two Scottish doctors to aid digestion. The term ''digestive'' is derived from the belief that they had antacid properties due to the use of sodium bicarbonate when they were first developed. Historically, some producers used diastatic malt Malt is germinated cereal grain that has been dried in a process known as " malting". The grain is made to germinate by soaking in water and is then halted from germinating further by drying with hot air. Malted grain is used to make beer, wh ... extract to "digest" some of the starch that existed in flour prior to baking. First manufactured by McVitie's in 1892 with a secret recipe developed by Sir Sir Alexander Grant, 1st Baronet, Alexander Grant, their digestive is the best-selling biscuit in the UK. In 2009, the digestive was ranked the fourth most popular biscuit for "D ...
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Confectionery
Confectionery is the art of making confections, which are food items that are rich in sugar and carbohydrates. Exact definitions are difficult. In general, however, confectionery is divided into two broad and somewhat overlapping categories: bakers' confections and sugar confections. The occupation of confectioner encompasses the categories of cooking performed by both the French ''patissier'' (pastry chef) and the ''confiseur'' (sugar worker). Bakers' confectionery, also called flour confections, includes principally sweet pastries, cakes, and similar baked goods Baking is a method of preparing food that uses dry heat, typically in an oven, but can also be done in hot ashes, or on hot stones. The most common baked item is bread but many other types of foods can be baked. Heat is gradually transferred .... Baker's confectionery excludes everyday Bread, breads, and thus is a subset of products produced by a baker. Sugar confectionery includes candies (also called '' ...
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Cadbury
Cadbury, formerly Cadbury's and Cadbury Schweppes, is a British multinational confectionery company fully owned by Mondelez International (originally Kraft Foods) since 2010. It is the second largest confectionery brand in the world after Mars. Cadbury is internationally headquartered in Buckinghamshire, and operates in more than 50 countries worldwide. It is known for its Dairy Milk chocolate, the Creme Egg and Roses selection box, and many other confectionery products. One of the best-known British brands, in 2013 ''The Daily Telegraph'' named Cadbury among Britain's most successful exports. Cadbury was founded in 1824, in Birmingham, England, by John Cadbury (1801–1889), a Quaker who sold tea, coffee and drinking chocolate. Cadbury developed the business with his brother Benjamin, followed by his sons Richard and George. George developed the Bournville estate, a model village designed to give the company's workers improved living conditions. Dairy Milk chocolate, int ...
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Biscuit
A biscuit is a flour-based baked and shaped food product. In most countries biscuits are typically hard, flat, and unleavened. They are usually sweet and may be made with sugar, chocolate, icing, jam, ginger, or cinnamon. They can also be savoury, similar to crackers. Types of biscuit include sandwich biscuits, digestive biscuits, ginger biscuits, shortbread biscuits, chocolate chip cookies, chocolate-coated marshmallow treats, Anzac biscuits, '' biscotti'', and ''speculaas''. In most of North America, nearly all hard sweet biscuits are called " cookies", while the term " biscuit" is used for a soft, leavened quick bread similar to a less sweet version of a ''scone''. "Biscuit" may also refer to hard flour-based baked animal feed, as with dog biscuit. Variations in meaning * In most of the world outside North America, a biscuit is a small baked product that would be called either a " cookie" or a " cracker" in the United States and sometimes in Canada. Biscuits in th ...
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Cocoa Butter
Cocoa butter, also called theobroma oil, is a pale-yellow, edible fat extracted from the cocoa bean. It is used to make chocolate, as well as some ointments, toiletries, and pharmaceuticals. Cocoa butter has a cocoa flavor and aroma. Its melting point is just below human body temperature. Extraction and composition Cocoa butter is obtained from whole cocoa beans. For use in chocolate manufacture, the beans are fermented before being dried. The beans are then roasted and separated from their hulls to produce cocoa nibs. About 54–58% of the cocoa nibs is cocoa butter. The cocoa nibs are ground to form cocoa mass, which is liquid at temperatures above the melting point of cocoa butter and is known as cocoa liquor or chocolate liquor. Chocolate liquor is pressed to separate the cocoa butter from the non-fat cocoa solids. Cocoa butter is sometimes deodorized to remove strong or undesirable tastes. Cocoa butter contains a high proportion of saturated fats as well as monounsatu ...
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