Well the carcass is in a field, not exactly a public footpath, but it happens to be on my own boundary and as yet there is no fence, hence how the dog had access. It's not beside a gate or anything, and it's been lying long enough to rot and is in a number of pieces.
It's a small hollow in the ground with the remnants of a shed nearby, somebody has simply taken the quickest and easiest option to 'hide' the carcass, by dragging a sheet of tin over the top of it. The man actually owns a digger so I see no excuse.
Now that I think about it, I remember talking to someone who works for my neighbour, I was asking about foxes (I plan to keep geese, myself) and this guy said the foxes were a problem, you had to use loads of sheepdip on the bodies of dead sheep to hide the smell otherwise the foxes would get into them.