Tipping receipts not liable to income tax

Baird, A.

Tipping receipts not liable to income tax - 1988 - Country Landowner 41(10) October 1988, 45(1) .

Reviews the decision in a case involving the deposit of sub-soil on farmland and the taxation aspects which arose when thejlandowner subsequently received a lump sum payment.


CAPITAL GAINS TAX
INCOME TAX
RYALL V HOARE
SOIL TIPPING