Farm Tax Brief
The VAT complexity of looking after cattle (and horses) - one supply for VAT
In the case of Alan and Diane McFarland (a Partnership) v Revenue and Customs [2026] UKFTT 315 (TC), the First-tier Tribunal
(FTT) found that the supply of "bed and breakfast" services provided for cattle was deemed not to be two separate supplies
for VAT purposes but one single supply for VAT.