Preheat the oven to 180 C / Gas 4. Line a cupcake tin with paper cases.
Sift the flour and cocoa powder into a bowl. Add butter and rub together with your fingers till the mixture resembles breadcrumbs. Whisk in the sugar, milk and eggs. Fold in the chocolate chips. Divide between prepared cases.
Bake for 10 to 15 minutes in the preheated oven, then remove to a wire rack to cool.
For the ganache topping, melt the chocolate, butter and cream together in a double boiler. Once smooth, spoon the ganache over the cooled cupcakes. Leave to cool. Once cool, top with grated milk chocolate.
Don't worry if they look messy that's what they're all about.