Chancery Division.

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.

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