IHTM25109 - Valuing the partnership interest: Livestock


You should refer a case involving livestock to Shares and Assets Valuation (SAV) (Livestock) for them to consider the values offered.

In some cases, SAV (L) will ask you to raise queries on their behalf and refer any replies to them. In other cases they will create a separate SAV (L) file and deal with any necessary correspondence themselves. They will report an agreed value on a Val 50. Where they create a file, note the SAV (L) reference on the front of your file.