I act for a limited company where the sole director and shareholder is a professional boxer. The company is buying a guard dog and my client has asked whether it can claim input tax on the costs of buying the animal as well as on its food and vet costs. However I am not sure if dog food is zero rated. Also he has asked if he can claim input tax on some of the food and drink costs he incurs in the build up to a fight. His calorie intake can be as much as 10 000 a day during these periods which seems a lot compared to 3 000 consumed by an average man.
I think there is some logic to his request – most of the food he consumes is standard rated because he eats out a lot at steak restaurants.
Query 19 322–...
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