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.