HMRC have updated VAT Notice 701/15 – Animals and animal food.
Assistance dogs are now mentioned in the “6.4 Food for working dogs” section.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.