Minerals and their exploitation

Minerals and their exploitation - 1995 - Farm Tax Brief 10(6) June 1995, 49-50(2) .

Discusses the tax implications of the discovery of minerals on farm land.


CAPITAL GAINS TAX
FINANCE ACT 1995 S145
INCOME AND CORPORATION TAXES ACT 1988
INHERITANCE TAX
LOWE V ASHMORE
MINERAL ROYALTIES
RELIEF
ROLL-OVER RELIEF
TAX LIABILITY
TAXATION OF CHARGEABLE GAINS ACT 1992
TERMINAL LOSS RELIEF