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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Farming: stud farms: open market valuations of thoroughbred horses

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.