Chargeable gains

Capital segment for each chargeable period

Commentary – Tax Reporter ¶799-425

Disposal of interest in land

Commentary – Tax Reporter ¶799-500

Expiry/termination of lease, claim to crystallise loss

Commentary – Tax Reporter ¶799-475

Scope of charge

Commentary – Tax Reporter ¶799-400

Terminal loss adjustment

Commentary – Tax Reporter ¶799-450–Tax Reporter ¶799-500

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

Property income

Commentary – Tax Reporter ¶711-200

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.