It was a debate that nearly landed McVitie’s in trouble with the tax man.

But now the company can finally put the argument to rest as it launches a Jaffa Cake of giant proportions. 

The Big One is the latest new launch from McVitie’s and is a being sold via Asda and Morrisons. It will also be stocked by Tesco later this year.

The Big One combines three layers of fluffy, light Jaffa Cake sponge with zingy orangey filling, all covered with a thick layer of dark crackly chocolate.

Tom Blair, brand manager at McVitie’s said: “We have been experimenting and tweaking the Big One recipe for a number of years now. We needed to ensure the sensation of eating the larger Jaffa Cake is similar to the smaller Jaffa Cake, so all of our more hard-core fans will enjoy it as much as new Jaffa fans.

“This innovative product will give a fantastic boost to the celebration cakes category and will attract new customers to Jaffa Cakes.”

The celebration cakes category is worth £142m or +2% year-on-year (YOY) and birthday/celebrating and so-called eventing is up 3% YOY, with over 60% of the UK population celebrating their birthday and planning a stay-at-home party, according to the latest statistics from Nielsen.

In the 1990s McVitie’s successfully argued that the Jaffa Cake was indeed a cake, as chocolate-covered biscuits are subject to VAT.