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