BIM62000 - Measuring the profits (particular trades): Mineral extraction: introduction: contents
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BIM62001Profits of mining and quarrying deemed trade profits
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BIM62005Exploration expenditure
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BIM62010Sinking mine shafts
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BIM62015Commencement of trade
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BIM62020Miscellaneous receipts
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BIM62025Restoration expenditure
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BIM62030Restoration expenditure: capital or revenue
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BIM62031Open cast mines: working and restoration expenditure
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BIM62035Restoration expenditure: rent payable in respect of any land or easement
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BIM62040Mineral extraction allowance
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BIM62045Coltness Iron Company v Black [1881] 1TC287
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BIM62050Bonner v Basset Mines Ltd [1912] 6TC146
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BIM62055Shingler v P Williams & Sons [1933] 17TC574
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BIM62060Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
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BIM62065RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
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BIM62070Bullcroft Main Collieries Ltd v O'Grady [1932] 17TC93
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BIM62075Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
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BIM62080CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
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BIM62085CIR v Hope [1937] 21TC116
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BIM62090Royalties relief: introduction
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BIM62092Royalties relief: scope
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BIM62094Royalties relief: mixed payments
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BIM62096Royalties relief: Northern Ireland
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BIM62098Royalties relief: method of giving relief