Solved
Start free trial

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

From HM Revenue & Customs · Business Income Manual

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 - .

  • Case law at - .

  • Mineral royalties at - .

Contents24 entries

  1. BIM62001Measuring the profits (particular trades): Mineral extraction: Profits of mining and quarrying deemed trade profits
  2. BIM62005Measuring the profits (particular trades): Mineral extraction: exploration expenditure
  3. BIM62010Measuring the profits (particular trades): Mineral extraction: sinking mine shafts
  4. BIM62015Measuring the profits (particular trades): Mineral extraction: commencement of trade
  5. BIM62020Measuring the profits (particular trades): Mineral extraction: miscellaneous receipts
  6. BIM62025Measuring the profits (particular trades): Mineral extraction: restoration expenditure
  7. BIM62030Measuring the profits (particular trades): Mineral extraction: restoration expenditure: capital or revenue
  8. BIM62031Measuring the profits (particular trades): Mineral extraction: open cast mines: working and restoration expenditure
  9. BIM62035Measuring the profits (particular trades): Mineral extraction: restoration expenditure: rent payable in respect of any land or easement
  10. BIM62040Measuring the profits (particular trades): Mineral extraction: mineral extraction allowance
  11. BIM62045Measuring the profits (particular trades): Mineral extraction: Coltness Iron Company v Black [1881] 1TC287
  12. BIM62050Measuring the profits (particular trades): Mineral extraction: Bonner v Basset Mines Ltd [1912] 6TC146
  13. BIM62055Measuring the profits (particular trades): Mineral extraction: Shingler v P Williams & Sons [1933] 17TC574
  14. BIM62060Measuring the profits (particular trades): Mineral extraction: Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
  15. BIM62065Measuring the profits (particular trades): Mineral extraction: RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
  16. BIM62070Measuring the profits (particular trades): Mineral extraction: Bullcroft Main Collieries Ltd v O'Grady [1932]17TC93
  17. BIM62075Measuring the profits (particular trades): Mineral extraction: Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
  18. BIM62080Measuring the profits (particular trades): Mineral extraction: CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
  19. BIM62085Measuring the profits (particular trades): Mineral extraction: CIR v Hope [1937] 21TC116
  20. BIM62090Measuring the profits (particular trades): Mineral extraction: royalties relief: introduction
  21. BIM62092Measuring the profits (particular trades): Mineral extraction: royalties relief: scope
  22. BIM62094Measuring the profits (particular trades): Mineral extraction: royalties relief: mixed payments
  23. BIM62096Measuring the profits (particular trades): Mineral extraction: royalties relief: Northern Ireland
  24. BIM62098Measuring the profits (particular trades): Mineral Extraction: royalties relief: method of giving relief