BIM62000 - Measuring the profits (particular trades): Mineral extraction: introduction: contents

A full list of the contents of the guidance on mineral extraction is shown below. The chapter is subdivided into three main sections:

  1. BIM62001
    Profits of mining and quarrying deemed trade profits
  2. BIM62005
    Exploration expenditure
  3. BIM62010
    Sinking mine shafts
  4. BIM62015
    Commencement of trade
  5. BIM62020
    Miscellaneous receipts
  6. BIM62025
    Restoration expenditure
  7. BIM62030
    Restoration expenditure: capital or revenue
  8. BIM62031
    Open cast mines: working and restoration expenditure
  9. BIM62035
    Restoration expenditure: rent payable in respect of any land or easement
  10. BIM62040
    Mineral extraction allowance
  11. BIM62045
    Coltness Iron Company v Black [1881] 1TC287
  12. BIM62050
    Bonner v Basset Mines Ltd [1912] 6TC146
  13. BIM62055
    Shingler v P Williams & Sons [1933] 17TC574
  14. BIM62060
    Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
  15. BIM62065
    RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
  16. BIM62070
    Bullcroft Main Collieries Ltd v O'Grady [1932] 17TC93
  17. BIM62075
    Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
  18. BIM62080
    CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
  19. BIM62085
    CIR v Hope [1937] 21TC116
  20. BIM62090
    Royalties relief: introduction
  21. BIM62092
    Royalties relief: scope
  22. BIM62094
    Royalties relief: mixed payments
  23. BIM62096
    Royalties relief: Northern Ireland
  24. BIM62098
    Royalties relief: method of giving relief