– see also Wayleaves

Electricity

Commentary – Tax Reporter ¶265-250

Gifts subject to reservation

Commentary – Tax Reporter ¶613-750

Mines, quarries etc.

Commentary – Tax Reporter ¶711-970
Case Law – (1) STRATFORD (H.M. INSPECTOR OF TAXES) v. MOLE & LEA (2) OLD SILKSTONE COLLIERIES, LTD. v. MARSH (H.M. INSPECTOR OF TAXES) ; COMMISSIONERS OF INLAND REVENUE v. HOPE ; COMMISSIONERS OF INLAND REVENUE v. NEW SHARLSTON COLLIERIES CO., LTD. ; Craigenlow Quarries, Ltd. v. Commissioners of Inland Revenue ; EARL FITZWILLIAM'S COLLIERIES CO. v. PHILLIPS (H.M. INSPECTOR OF TAXES) ; MOSLEY v. GEORGE WIMPEY & CO., LTD. ; Scott v. Russell (H.M. Inspector of Taxes) ; YSTRADYFODWG AND PONTYPRIDD MAIN SEWERAGE BOARD v. BENSTED (Surveyor of Taxes).

Property income

Commentary – Tax Reporter ¶300-010

Radio relay services

Commentary – Tax Reporter ¶217-000 ; Tax Reporter ¶708-320

Rents received

Commentary – Tax Reporter ¶711-970
Case Law – (1) STRATFORD (H.M. INSPECTOR OF TAXES) v. MOLE & LEA (2) OLD SILKSTONE COLLIERIES, LTD. v. MARSH (H.M. INSPECTOR OF TAXES) ; COMMISSIONERS OF INLAND REVENUE v. HOPE ; COMMISSIONERS OF INLAND REVENUE v. NEW SHARLSTON COLLIERIES CO., LTD. ; Craigenlow Quarries, Ltd. v. Commissioners of Inland Revenue ; EARL FITZWILLIAM'S COLLIERIES CO. v. PHILLIPS (H.M. INSPECTOR OF TAXES) ; MOSLEY v. GEORGE WIMPEY & CO., LTD. ; Scott v. Russell (H.M. Inspector of Taxes) ; YSTRADYFODWG AND PONTYPRIDD MAIN SEWERAGE BOARD v. BENSTED (Surveyor of Taxes).