Preheat oven at 180°C
Line a cupcake tray with liners
Mix flour, baking powder, baking soda and salt in a bowl
In another bowl whisk sugar, oil, milk, vinegar and vanilla extract until smooth
Gradually add dry ingredients to wet mixture and mix gently
Pour batter into cupcake liners, filling them ¾ full
Tap the tray gently
Bake at 180°C for 18–20 minutes or until a toothpick comes out clean
Cool completely, then frost as desired
