Able (UK) Ltd v Revenue and Customs Commissioners.  BTC 3
 EWHC 3046 (Ch);  EWCA Civ 1207.
Chancery Division; Court of Appeal (Civil Division).
Briggs J; Buxton, Moses and Lawrence Collins L JJ.
Judgment delivered 19 October 2006; 22 November 2007.
Income tax – Compensation – Capital or income – Compulsory purchase order made in respect of part of taxpayer’s landfill site – Withdrawal of compulsory purchase order confirmed after three years – Market for general waste had reduced during period – Taxpayer received compensation for loss of use of land during relevant period – Whether award of compensation treated as income or capital for tax purposes.