Chancery Division.

Lightman J.

Judgment delivered 11 November 1997.

Income tax – Sch. D – Woodlands – Whether a plantation of small coniferous trees to be sold as Christmas trees was ‘woodlands’ – Income and Corporation Taxes Act 1988, s. 53(4).

  This was an appeal by the taxpayer against the decision of a special commissioner that a plantation of trees intended to be sold as Christmas trees was not within the term ‘woodlands’ in s. 53(4) of the Income and Corporation Taxes Act 1988.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.