VAT: Tribunal Rules Cattle Care Is a Single Composite Supply, Not Separate Supplies

• The case concerned whether a ‘bed and breakfast’ service for cattle was a composite or separate supply for VAT purposes.
• The appellants argued for separate supplies (zero-rated animal feed and exempt land), while HMRC argued for a single taxable supply of animal care.
• The Tribunal found there was a single, standard-rated supply of cattle care, with all elements (feed, accommodation, management) inseparable and forming one integrated service.
• The Tribunal rejected the argument that animal feed was the principal supply, ruling it was just one component of the overall service.
• The supply was invoiced as a single package, with no distinction between exempt and zero-rated elements.

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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