Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Shares and Assets Valuation Manual

SVM119000 · Other Compliance Matters

  • SVM119010 · Depreciatory transactions and value shifting
  • SVM119020 · Value shifting
  • SVM119040 · Re - opening of agreed valuations
  • SVM119060 · Exchange of information with an overseas tax authority
  • SVM119070 · Bloodstock and Livestock
  • SVM119030 · Transactions with relevance for more than one tax
  • SVM119050 · Sale prices dependent on SAV Agreements
  1. Other Compliance Matters: Contents
  2. Bloodstock and Livestock

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 | |—|——————————–|

PreviousNext
PrivacyTerms