[2009] CSIH 42.

Court of Session (Inner House, Extra Division).

Lord Osborne, Lord Wheatley, Lord Reed.

Judgment delivered 27 May 2009.

Income tax – Mining royalties – Relief in respect of mineral royalties – Whether wayleave agreement properly described as mineral lease or agreement relating to mining and working of minerals – Whether ‘mining’ and ‘working’ distinct and cumulative conditions – HMRC’s appeal dismissed – Income and Corporation Taxes Act 1988, s. 119, 122 – Taxation of Chargeable Gains Act 1992, s. 201.

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