Mineral royalties
Chargeable gains
Scope of charge
Commentary –
Tax Reporter ¶799-400
Corporation tax relief
Commentary –
Tax Reporter ¶711-980
Case Law –
Bute v. R & C Commrs
Generally
Commentary –
Tax Reporter ¶265-100
;
Tax Reporter ¶302-800
Case Law –
Bute v. R & C Commrs
;
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).
Management expenses
Commentary –
Tax Reporter ¶711-990
Meaning
Commentary –
Tax Reporter ¶265-100
;
Tax Reporter ¶711-980
Case Law –
Bute v. R & C Commrs
Mineral lease or agreement, meaning
Commentary –
Tax Reporter ¶265-100
;
Tax Reporter ¶711-980
Case Law –
Bute v. R & C Commrs
Minerals
Commentary –
Tax Reporter ¶711-980
Case Law –
Bute v. R & C Commrs
Payments treated as royalties
Commentary –
Tax Reporter ¶265-100
Case Law –
Bute v. R & C Commrs
Rent
Commentary –
Tax Reporter ¶302-810
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.