Miscellaneous receipts from the sale of waste products of a
trade form part of the ordinary receipts of that trade, for example
the sale of waste and slag by mining or iron working operators.
However, it will be a question of fact whether the sale of
waste products, by the owner of the land on which the waste is
deposited, amounts to a trade or an adventure in the nature of
trade (see Shingler v P Williams & Sons 17TC574 and
BIM62055).
