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Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.1 Farming, market gardening and forestry /Treatment of farm animals / B5.139 Valuation of livestock—net realisable value

B5.139 Valuation of livestock—net realisable value

Business tax

The net realisable value of stock is the sale proceeds it is anticipated will be received from the eventual disposal of the stock in the condition in which the farmer intended, at the balance sheet date, subsequently to market it. It is not acceptable to value stock on

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E5.607 Corporate members

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption