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Why the UK’s biscuit tax leaves a bad taste in the mouth
英国的饼干税为何让人如此迷惑?

A quandary over whether a flapjack is a cake or a muesli bar reveals an unseriousness at the heart of the UK’s tax system
关于燕麦饼是蛋糕还是麦片的争论揭示了英国税收制度核心的不严肃性。

Earlier this year, two distinguished gentlemen, Judge Hyde and his adviser Julian Stafford, sampled a mineral-enriched flapjack — alas, a year past its sell-by date — and pondered its qualities. (Flapjacks are slabs of oats stuck together with a glue made of butter, sugar and syrup.) The question: was this unconventional flapjack, designed as a pre-exercise snack, “of a standard to be served to guests as a treat with afternoon tea”?

今年早些时候,海德法官(Judge Hyde)和他的顾问朱利安•斯塔福德(Julian Stafford)两位杰出的绅士品尝了一块过期一年的富含矿物质的燕麦饼(flapjack),并对其品质进行了深思。燕麦饼是由燕麦片用黄油、糖和糖浆粘合在一起的。问题是:这款设计为运动前零食的非传统燕麦饼,是否“达到了作为下午茶款待客人的标准”?

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