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The dog house

23 September 2008
Issue: 4177 / Categories: Comment & Analysis , Dog house , VAT
Conversations with the Taxation tax hound

A hash up on the catering front this week requiring an emergency visit to the pet (more on that later) shop. Dogs are allowed in and I love to go and look at the bunnies but he drags me off to the dog food section.

'OK Rufie boy what do you fancy? Lamb and rice chicken and rice?' No sign of rabbit and rice so I lick my lips and just sit there looking expectant and thinking of bunnies.

'Hey what about this?' he says 'VAT free dog food'.

Coincidentally I'd recently been thinking about whether my writing website and tax business — including the CIOT the Canine Institute of Taxation — should be VAT registered and I'd been reading HMRC's VAT Notice 701/15 Animals and animal food; in particular section 6.4 'Food for working dogs'.

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