BIM55705 | Farming: stud farms: open market valuations of thoroughbred horses
From HM Revenue & Customs · Business Income Manual
Specialist advice on open market valuations of thoroughbred horses is available from the Bloodstock Section, Shares and Assets Valuation, Nottingham. Requests for advice should include
the name(s) of the horse(s) to be valued
the valuation dates
any opinion of open market value together with reasoning, if supplied.