In case you don’t know, the difference between a cake and a biscuit is that a biscuit gets moist as it stales, while a cake dries. This is a vital distinction as, of course, it underpins Marks & Spencer’s long-running case against HMRC, claiming a rebate for an awful lot of VAT – £3.5m, in fact.

The House of Lords upheld an ECJ ruling earlier this month that M&S was indeed owed a pile of cash, but the law report of the judgment was better than just a dry recitation: 'The ECJ’s answers… raised the possibility of further issues… However, after 13 years of litigation, the [Revenue] commissioners had decided that they did not wish to pursue those issues.' Almost makes you feel sorry for them. Almost.

Obiter reckons 13 years of to-ing and fro-ing is a lengthy case, but we're willing to bet that Gazette readers can better it. If you know of a longer running scarecrow of a suit, write to Obiter at obiter@lawsociety.org.uk. A prize of M&S teacakes for the winner (of the competition, not the suit).