SVM119070 | Bloodstock and Livestock
From HM Revenue & Customs · Shares and Assets Valuation Manual
Usually, it’s race horses and livestock herds that are being valued under this category.
For Horses, you should include:
The name of the horse
The horse’s lineage, for example, dam and sire
Details of how you arrive at your proposed value
For Livestock, include:
The breed, sex and age of the cattle
Calving patterns for dairy herds
Details of how you arrive at your proposed value
| | Additional Guidance: SVM150000 | |—|——————————–|