BIM62000 - Mineral extraction: contents and introduction

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

  • General guidance at BIM62005 - BIM62040.
  • Case Law at BIM62045 - BIM62085.
  • Mineral royalties at BIM62090 - BIM62098.
BIM62005Exploration expenditure
BIM62010Sinking mine shafts
BIM62015Commencement of trade
BIM62020Miscellaneous receipts
BIM62025Restoration expenditure
BIM62030Restoration expenditure: capital or revenue
BIM62031Open cast mines: working and restoration expenditure
BIM62035Restoration expenditure: rent payable in respect of any land or easement
BIM62040Mineral extraction allowance
BIM62045Coltness Iron Company v Black [1881] 1TC287
BIM62050Bonner v Basset Mines Ltd [1912] 6TC146
BIM62055Shingler v P Williams & Sons [1933] 17TC574
BIM62060Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
BIM62065RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
BIM62070Bullcroft Main Collieries Ltd v O'Grady [1932] 17TC93
BIM62075Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
BIM62080CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
BIM62085CIR v Hope [1937] 21TC116
BIM62090Royalties: introduction
BIM62092Royalties: scope
BIM62094Royalties: mixed payments
BIM62096Royalties: Northern Ireland
BIM62098Royalties: method of giving relief

Home|Main Contents|Manual Contents

Top|Menu