The Dealer stumbled across a case in Poland where a father-and-son team were penalised for 100% of a payment that supports the buying of high-value heifers. A son bought some fine, high-value dairy heifers from his father and received his payment.

Two days later, the same son sold the exact same number of high-value heifers to his father – and the father received a payment. Smell the rat? EU auditors did. They were the same heifers, who were left happily chewing the cud and never saw the inside of the lorry.

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