4th Aug 2017

Puppies & VAT

There was a recent case demonstrating that puppies cannot be classed as second-hand goods for VAT.

There was a question over whether puppies acquired from a non-VAT registered supplier could be classed as so. After learning that the non-VAT registered business had held the puppies as stock and not as pets (due to their very young age), it was ruled that the sale of the puppies was indeed taxable!