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HMRC internal manual

Capital Gains Manual

Compensation: compensation for foot-and-mouth disease

Where compensation is paid by the Ministry of Agriculture, Fisheries and Food to farmers, or farming companies, whose livestock has been compulsorily slaughtered because of foot- and-mouth or some other major serious disease, see BIM55180, this compensation will normally be treated as a trading receipt or, where a `herd basis’ election is in force, see BIM55500 onwards, as proceeds of sale.