Preheat the oven to 160C Fan. Grease and line 3 x 18cm (7-inch) round cake tins with non-stick baking paper.
Sift the flour, baking powder and cocoa powder into a large mixing bowl. Add the salt and caster sugar and whisk to combine.
In a separate large bowl, whisk together the sunflower oil, milk and eggs. Pour into the dry ingredients and whisk until combined. Pour in the boiling water and whisk until you have a smooth batter. It will be rather runny - don’t panic, this is normal!
Pour into the prepared tins, making sure there is an equal amount of batter in each tin. Bake for about 20-25 minutes - or until the cakes are well risen and a skewer inserted into the centre comes out clean. Leave to cool in the tins for 20 minutes before turning out onto a wire rack to finish cooling completely.
Once the cakes have completely cooled, make the Biscoff buttercream: in a large bowl, using an electric whisk, beat the butter for a minute or so to loosen. Sift in the icing sugar and whisk for about 4-5 minutes - or until pale and fluffy. Whisk in the Biscoff biscuit spread until combined. Add a splash of milk if the buttercream is too thick. Taste and stir in a pinch of salt, if necessary.
Add a dollop of buttercream to the base of a flat plate or cake board. Place one cake on top. Spread with a generous amount of Biscoff buttercream. Top with a second cake. Repeat with another layer of Biscoff buttercream, followed by the final cake. Finish with a layer of buttercream, then decorate with crumbled Biscoff biscuits. Slice, serve and enjoy!