RE1961 - Mineral rights: management expenses: how to examine a claim

When you examine a claim

• exclude any expenses on which relief has already been allowed as a deduction in computing income for tax purposes
• call for evidence of sums paid out to support the claim only where you consider it necessary.

Where you cannot settle a claim by agreement, either as regards the title to or amount of the relief, refer the case to CT & VAT (CALOR) for instructions.

When you examine a claim under S122(4) ICTA1988 for repayment of income tax bear in mind that

• no repayment is due for years 2005-06 onwards following the repeal of S122(4) ICTA1988 by S.882 and Sch 1 para 106 ITTOIA 2005.