The First Tier Tribunal (FTT) case of Westland Horticulture Limited highlights the complexities of; the VAT treatment of food, animal foodstuffs, seeds, crops and how these are all held out for sale. One only has to consider the myriad VAT liabilities of seemingly similar products sold at, say, a garden centre, to realise that this is can be a VAT minefield.
Source: marcusward.co
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