Definitions

Commentary – Tax Reporter ¶282-230
HMRC Guidance – BIM67400 ; BIM67455 ; BIM67460

Generally

Commentary – Tax Reporter ¶282-230 ; Tax Reporter ¶807-400
HMRC Guidance – BIM67400 ; BIM67455 ; BIM67460

Preparation expenditure

Commentary – Tax Reporter ¶282-240 ; Tax Reporter ¶282-250 ; Tax Reporter ¶807-420
HMRC Guidance – BIM67400 ; BIM67455 ; BIM67465 ; BIM67480 ; BIM67495

Relief for site restoration payments

Amount

Commentary – Tax Reporter ¶282-260
Case Law – Dispit Ltd v. R & C Commrs

Anti-avoidance

Commentary – Tax Reporter ¶282-260
Case Law – Dispit Ltd v. R & C Commrs

Condition for

Commentary – Tax Reporter ¶282-260
Case Law – Dispit Ltd v. R & C Commrs

Timing

Commentary – Tax Reporter ¶282-260
Case Law – Dispit Ltd v. R & C Commrs

Restoration expenditure

Commentary – Tax Reporter ¶282-260 ; Tax Reporter ¶807-410
Case Law – Dispit Ltd v. R & C Commrs

Sewerage

Commentary – Tax Reporter ¶246-260
HMRC Guidance – CA21170
Case Law – Bridge House (Reigate Hill) Ltd. v. Hinder (H.M. Inspector of Taxes)

Slurry storage systems

Commentary – Tax Reporter ¶246-315

Successions

Commentary – Tax Reporter ¶807-430