He worked over 1, 500 hours per year mucking stalls, feeding and grooming the horses, maintaining the property and grounds, administering medicine, arranging artificial inseminations, delivering foals, and making all breeding decisions.

FORBES: Written Business Plan Is Crucial In Horse Tax Court Case

Animal welfare charities claim that without continued feeding from passers-by more horses on Manmoel Common are likely to die, following lack of food after last year's bad weather.

BBC: Horses being fed

His son, daughter, and close friend assisted occasionally with feeding, watering, and bedding the horses.

FORBES: Written Business Plan Is Crucial In Horse Tax Court Case