Pre-heat oven to 180ºC/350ºF/Gas Mark 4. Grease and line two 18cm (7 inch) sandwich tins.
Sieve the flour, Cocoa Powder and Bicarbonate of Soda into a bowl.
Add the sugar and mix well. Make a well in the centre and add the syrup, eggs, oil and milk. Beat well until smooth.
Spoon the mixture into the two tins and bake for 25 - 30 minutes until risen and firm to the touch. Remove from oven, leave to cool before turning out onto a cooling rack.
Gradually sift and beat in the icing sugar and then add enough milk / water to make the icing fluffy and spreadable. Sift and beat the Fine Dark Cocoa Powder in to the icing.
Sandwich the two cakes together with butter cream icing. To make the icing place the butter in a bowl and beat until soft.
Cover the sides and the top of the cake with more butter icing and use a palette knife to create swirls on top of the cake and to decorate.
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