Mines, quarries and other concerns
Charge to tax
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).
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
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
Generally
Legislation/Regulatory –
ITTOIA2005 s. 336
Income charged
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