.
Ellen turned down the role, which was finally offered to (and accepted by) Lisa Kudrow
Explanation
Jaffa cakes were the subject of a long and bitter court battle over whether they should be subject to VAT at 20% or 0%. HMRC argued that they're chocolate covered biscuits, which are standard rated, whilst the manufacturers said they were cakes, which are zero rated. In the end, the court determined that Jaffa cakes are cakes, because when left to go stale they go hard like a cake, rather than soft like a biscuit.
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