Capital allowances

Commentary – Tax Reporter ¶236-085

Charge to tax

Commentary – Tax Reporter ¶265-050 ; Essential Tax Companion ¶6350
Case Law – 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).

Concerns

Commentary – Tax Reporter ¶265-050
Case Law – 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).

Corporation tax

Deductions

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).

Easements

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).

Generally

Commentary – Tax Reporter ¶711-040 ; Tax Reporter ¶711-960
Legislation/Regulatory – CTA2009 s. 39

Rent

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).

Generally

Commentary – Tax Reporter ¶265-020

Intangible assets, credits and debits

Legislation/Regulatory – CTA2009 s. 749

Machinery and plant allowances

Legislation/Regulatory – CAA2001 s. 252
HMRC Guidance – CA29320

Management expenses of owners of mineral rights

Legislation/Regulatory – CTA2009 s. 272

Mineral rights and royalties

– see Mineral rights and royalties

Plant and machinery allowances

– see Plant and machinery allowances

Rents

Charge to tax

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).

Concern, meaning

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).

Easement, meaning

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).

Management expenses

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).

Meaning

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).

Rents receivable

Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 335
HMRC Guidance – PIM1117

Generally

Legislation/Regulatory – ITTOIA2005 s. 336
HMRC Guidance – PIM1117

Income charged

Legislation/Regulatory – CTA2009 s. 270, 271 ; ITTOIA2005 s. 337

Management expenses

Legislation/Regulatory – ITTOIA2005 s. 339

Person liable

Legislation/Regulatory – ITTOIA2005 s. 338

Statutory trade

Commentary – Tax Reporter ¶201-000 ; Tax Reporter ¶300-010

Trade, charge to tax as

Legislation/Regulatory – ITTOIA2005 s. 12