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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.