Russell (H.M. Inspector of Taxes) v Hird and Anor. 1983 BTC 354
Judgment delivered 20 May 1983.
Income tax – Woodlands – Taxpayer contracted to fell timber – Whether taxpayer had ‘use’ of land – Whether taxpayer ‘occupied’ land – Whether assessable under Sch. B or Case I of Sch. D – Income and Corporation Taxes Act 1970, sec. 91, 92.
This was an appeal by the Crown from a decision of the General Commissioners who discharged an assessment to income tax made on the taxpayers in respect of their ‘profits as timber dealers’ under Sch. D, Case I.