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Official guidance
Business Income Manual

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

  • BIM62001 · Measuring the profits (particular trades): Mineral extraction: Profits of mining and quarrying deemed trade profits
  • BIM62005 · Measuring the profits (particular trades): Mineral extraction: exploration expenditure
  • BIM62010 · Measuring the profits (particular trades): Mineral extraction: sinking mine shafts
  • BIM62015 · Measuring the profits (particular trades): Mineral extraction: commencement of trade
  • BIM62020 · Measuring the profits (particular trades): Mineral extraction: miscellaneous receipts
  • BIM62025 · Measuring the profits (particular trades): Mineral extraction: restoration expenditure
  • BIM62030 · Measuring the profits (particular trades): Mineral extraction: restoration expenditure: capital or revenue
  • BIM62031 · Measuring the profits (particular trades): Mineral extraction: open cast mines: working and restoration expenditure
  • BIM62035 · Measuring the profits (particular trades): Mineral extraction: restoration expenditure: rent payable in respect of any land or easement
  • BIM62040 · Measuring the profits (particular trades): Mineral extraction: mineral extraction allowance
  • BIM62045 · Measuring the profits (particular trades): Mineral extraction: Coltness Iron Company v Black [1881] 1TC287
  • BIM62050 · Measuring the profits (particular trades): Mineral extraction: Bonner v Basset Mines Ltd [1912] 6TC146
  • BIM62055 · Measuring the profits (particular trades): Mineral extraction: Shingler v P Williams & Sons [1933] 17TC574
  • BIM62060 · Measuring the profits (particular trades): Mineral extraction: Robert Addie and Sons' Collieries Ltd v CIR [1924] 8TC671
  • BIM62065 · Measuring the profits (particular trades): Mineral extraction: RTZ Oil and Gas Ltd v Elliss [1987] 61TC132
  • BIM62070 · Measuring the profits (particular trades): Mineral extraction: Bullcroft Main Collieries Ltd v O'Grady [1932]17TC93
  • BIM62075 · Measuring the profits (particular trades): Mineral extraction: Earl Fitzwilliam's Collieries Co v Phillips [1943] 25TC430
  • BIM62080 · Measuring the profits (particular trades): Mineral extraction: CIR v New Sharlston Collieries Co Ltd [1936] 21TC69
  • BIM62085 · Measuring the profits (particular trades): Mineral extraction: CIR v Hope [1937] 21TC116
  • BIM62090 · Measuring the profits (particular trades): Mineral extraction: royalties relief: introduction
  • BIM62092 · Measuring the profits (particular trades): Mineral extraction: royalties relief: scope
  • BIM62094 · Measuring the profits (particular trades): Mineral extraction: royalties relief: mixed payments
  • BIM62096 · Measuring the profits (particular trades): Mineral extraction: royalties relief: Northern Ireland
  • BIM62098 · Measuring the profits (particular trades): Mineral Extraction: royalties relief: method of giving relief
  1. Measuring the profits (particular trades): Mineral extraction: introduction: contents
  2. Measuring the profits (particular trades): Mineral extraction: mineral extraction allowance

BIM62040 | Measuring the profits (particular trades): Mineral extraction: mineral extraction allowance

From HM Revenue & Customs · Business Income Manual

Part 5 Capital Allowances Act 2001

Mineral Extraction Allowances may be available in respect of capital expenditure in connection with a mineral extraction trade. These are dealt with in detail at CA50000 onwards.

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