# Measuring the profits (particular trades): Mineral extraction: introduction [BIM62000]

### Contents:

- [BIM62000] Measuring the profits (particular trades): Mineral extraction: introduction
- [BIM62001] Measuring the profits (particular trades): Mineral extraction: Profits of mining and quarrying deemed trade profits
- [BIM62005] Measuring the profits (particular trades): Mineral extraction: exploration expenditure
- [BIM62010] Measuring the profits (particular trades): Mineral extraction: sinking mine shafts
- [BIM62015] Measuring the profits (particular trades): Mineral extraction: commencement of trade
- [BIM62020] Measuring the profits (particular trades): Mineral extraction: miscellaneous receipts
- [BIM62025] Measuring the profits (particular trades): Mineral extraction: restoration expenditure
- [BIM62030] Measuring the profits (particular trades): Mineral extraction: restoration expenditure: capital or revenue
- [BIM62031] Measuring the profits (particular trades): Mineral extraction: open cast mines: working and restoration expenditure
- [BIM62035] Measuring the profits (particular trades): Mineral extraction: restoration expenditure: rent payable in respect of any land or easement
- [BIM62040] Measuring the profits (particular trades): Mineral extraction: mineral extraction allowance
- [BIM62045] Measuring the profits (particular trades): Mineral extraction: Coltness Iron Company v Black [1881] 1TC287
- [BIM62050] Measuring the profits (particular trades): Mineral extraction: Bonner v Basset Mines Ltd [1912] 6TC146
- [BIM62055] Measuring the profits (particular trades): Mineral extraction: Shingler v P Williams & Sons [1933] 17TC574
- [BIM62060] Measuring the profits (particular trades): Mineral extraction: Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
- [BIM62065] Measuring the profits (particular trades): Mineral extraction: RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
- [BIM62070] Measuring the profits (particular trades): Mineral extraction: Bullcroft Main Collieries Ltd v O'Grady [1932]17TC93
- [BIM62075] Measuring the profits (particular trades): Mineral extraction: Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
- [BIM62080] Measuring the profits (particular trades): Mineral extraction: CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
- [BIM62085] Measuring the profits (particular trades): Mineral extraction: CIR v Hope [1937] 21TC116
- [BIM62090] Measuring the profits (particular trades): Mineral extraction: royalties relief: introduction
- [BIM62092] Measuring the profits (particular trades): Mineral extraction: royalties relief: scope
- [BIM62094] Measuring the profits (particular trades): Mineral extraction: royalties relief: mixed payments
- [BIM62096] Measuring the profits (particular trades): Mineral extraction: royalties relief: Northern Ireland
- [BIM62098] Measuring the profits (particular trades): Mineral Extraction: royalties relief: method of giving relief