Ironworks
Charge to tax
Generally
Rent received
Income from
Commentary –
Schwarz on Tax Treaties ¶18-050
Plant and machinery allowances
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).
Statutory trade
Commentary –
Tax Reporter ¶201-000
;
Tax Reporter ¶300-010
Taxed as trade not as property business
Commentary –
Chanda on Property Investment 6.4.1