Posted 20 hours ago

Lees' 12 Snowballs

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lt;p>Mallow covered in a smooth milk chocolate flavoured coating and decorated with the finest coconut shavings.</p> In doing so we had to decide whether or not snowballs have sufficient characteristics of what, an ordinary person, informed as we are, would consider to be a cake and we must give the word cake its ordinary meaning. In the end, the verdict went in favour of the two bakeries’ claim that their snowballs should be classed as cakes – and so are not subject to VAT. Near the end of the walk on the way to the Railway Station, I noticed an interesting two level bridge with the railway above and a footbridge below. It could be called a Marsupial bridge as the host is the railway bridge with the pedestrian walkway underneath. This is a B listed bridge built in 1898 and spanning various streets in the centre of the town and the former Monklands Canal. It underwent specialist restoration in 2009 along with other bridges to restore them to their former glory and help to extend the lifespan of the bridges for decades to come. Created in 1931 from the humble beginnings of a Coatbridge grocery, John Justice Lee, the owner's son, discovered a love for sweets. While experimenting in the shop and trying to a smooth chocolate fondant bar he created the first ever Lees Macaroon bar. John Justice Lees. Picture: Lees

First, you want to make the dough for the snowball cakes by sifting your flour, sugar and salt into a bowl. This gets rid of any bits and pieces that shouldn’t be there in the first place and airiates the flour too. Mallow (56%) (Glucose Syrup ( Sulphites), Sugar, Reconstituted Dried Egg White, Rice Flour, Stabiliser (Propylene Glycol Alginate)), Desiccated Coconut ( Sulphites) (15%), Sugar, Vegetable Fats (Palm Kernel, Palm, Shea), Whey Powder ( Milk), Fat Reduced Cocoa Powder, Emulsifiers ( Soya Lecithin, Polyglycerol Polyricinoleate), Flavouring In 1998, Lees created massive new premises an 82,000 sqaure foot factory, purpose built for them - still in Coatbridge, where all of Lees products being manufactured there. He said: “When I did The Great British Menu one of my desserts was Eton Mess, which is obviously meringue, strawberries and cream. But as soon as you start introducing different textures and flavours, people start calling it deconstructed.Lees of Scotland Ltd., North Caldeen Road, Coatbridge, Scotland, ML5 4EF. Lees Foods (Ireland), Charter House, 5 Pembroke Row, Dublin, D02 FW61.

The “snow” behind our snowballs! The recipe states 60-70 grams of coconut, this is simply because some desiccated coconuts are finer than others. A wrangle lasting almost 20 years over the exact legal status of a snowball was settled by a judge and a tax expert sitting down to a plate of cakes. Before the decision was made, tax tribunal Judge Anne Scott and panel member Peter Sheppard had to munch their way through a selection of snowballs and other delicacies. They were joined in their legal tea party by witnesses in the case, heard at the First Tier Tax Chamber in George House, Edinburgh.Granny spent a lot of time experimenting to get the perfect egg ratio for Snowballs. In the end, she found one whole egg and one extra egg yolk to be just right. Don’t just bin that excess egg white though – save it make some homemade meringues. The decision on which HMRC relied was Swedish Snowball Production Limited v The Commissioners of Customs and Excise.

The judgment concluded:”We were each provided with a plate comprising a number of confections including one each of a Jaffa cake, Mr Kipling bakewell tart, Waitrose meringue, a tea cake manufactured by each appellant, Spread your jam once your snowballs are cool enough to touch but still warm. Like our Empire Biscuits, by adding the jam while the buns are warm, it acts like a glue as they cool; adding the jam when the buns have already cooled will mean they continue to slip around – not what you want when it comes to the icing and coconut! And one of the deciding factors was that HMRC had already accepted that meringues, teacakes and Jaffa cakes are cakes, rather than biscuits.

Marks and Spencer Malted Milk Biscuits

lt;p>Mallow (56%) (Glucose Syrup (<strong>Sulphites</strong>), Sugar, Reconstituted Dried <strong>Egg</strong> White, Rice Flour, Stabiliser (Propylene Glycol Alginate)), Desiccated Coconut (<strong>Sulphites</strong>) (15%), Sugar, Vegetable Fats (Palm Kernel, Palm, Shea), Whey Powder (<strong>Milk</strong>), Fat Reduced Cocoa Powder, Emulsifiers (<strong>Soya</strong> Lecithin, Polyglycerol Polyricinoleate), Flavouring</p> It also means the taxman has lost out on future VAT from snowballs to the tune of millions of pounds. Lee's snowballs have been a Scottish favourite for decades. Created using the softest mallow coated in luxuriously soft chocolate and sprinkled with delightful shavings of coconut to create the ultimate sweet treat. We already have the raising-agents in the self-raising flour but we add just a smidgen more with some baking powder, just to give the buns a little more lift.

The question is not whether snowballs are confectionery within VATA, which is conceded, but whether they fall within the subset of the definition, namely a cake or biscuit. Snowballs are spheres of marshmallow or a similar substance, covered in coconut and cocoa. The tribunal ruled on a variety of this product known as a Swedish Snowball in the case of Swedish Snowball Production Ltd (MAN/86/0305), where they were found to be standard-rated confectionery rather than zero-rated cakes. What does a snowball do if you leave it out? I don’t know. But I would say it’s more of a biscuit. A chocolate fudge cake is a cake and I think a Jaffa cake is a biscuit – that’s my opinion. A little bit of salt is added to your bun dough, to help balance out the sweetness. The quantity listed in the recipe is reflective of using a typical table salt – if you use something like sea salt, this could alter the taste slightly. For me, the difference between a cake and a biscuit is that if you leave a biscuit lying out it will go stale and soft and if you leave a cake lying out it will go hard and crunchy.

Marks and Spencer Bourbon Cream Biscuits

I couldn’t wait to eat mine the minute I got home and would try to pinch my brother’s snowball cake too. It would often be eaten in a similar way and on similar occasions to cakes – for example to celebrate a birthday in an office.

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