Bloodstock breeders
Agricultural building expenditure
Commentary –
Tax Reporter ¶274-000
HMRC Guidance –
BIM55725
Capital gains tax
Commentary –
Tax Reporter ¶274-050
Foals at stud
Commentary –
Tax Reporter ¶273-700
Generally
Commentary –
Tax Reporter ¶273-500
Herd basis
Commentary –
Tax Reporter ¶273-750
HMRC Guidance –
BIM55535
Profit averaging
Commentary –
Tax Reporter ¶273-800
Stallions
Earnings
Commentary –
Tax Reporter ¶273-900
Syndicate, purchase of nomination or share in
Commentary –
Tax Reporter ¶273-950
Valuation
Commentary –
Tax Reporter ¶273-600
HMRC Guidance –
BIM55710
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Thoroughbreds
At stud
Commentary –
Tax Reporter ¶273-600
HMRC Guidance –
BIM55710
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Training and racing
Commentary –
Tax Reporter ¶273-650
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Trading losses
Commentary –
Tax Reporter ¶274-000
HMRC Guidance –
BIM55725