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Contents

Official guidance
Business Income Manual

BIM55700 · Farming: stud farms

  • BIM55701 · Overview
  • BIM55705 · Open market valuations of thoroughbred horses
  • BIM55710 · Stock valuation
  • BIM55715 · Animals used for racing
  • BIM55720 · Studs farms on the herd basis
  • BIM55725 · Losses in stud farms
  • BIM55730 · Stallion syndicates
  1. Farming: stud farms: contents
  2. Farming: stud farms: open market valuations of thoroughbred horses

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.

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