An EU ruling but one HMRC is likely to want to follow. A business operated a horse stables and training business. The contracts set out that the horse owners were liable to meet the costs of the services provided (stabling, feed, vet fees etc.) and that owners would do so by paying 50% of each horse’s winnings to the stables. The Court has ruled that although the levels of payment are uncertain, they are consideration for a taxable supply and as such taxable themselves.
Source Richard Luckin
See also ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?