Minerals - exploitation and taxation
Minerals - exploitation and taxation
- 1992
- Farm Tax Brief 7(10) November 1992, 1-2(2) .
Looks at the question of taxation of minerals with reference to the Income and Corporation Taxes Act 1988 and Taxation of Chargeable Gains Act 1992.
CAPITAL GAINS TAX
FARMLAND
INCOME TAX
MINERAL RIGHTS
MINERAL ROYALTIES
TAX
VALUE ADDED TAX
Looks at the question of taxation of minerals with reference to the Income and Corporation Taxes Act 1988 and Taxation of Chargeable Gains Act 1992.
CAPITAL GAINS TAX
FARMLAND
INCOME TAX
MINERAL RIGHTS
MINERAL ROYALTIES
TAX
VALUE ADDED TAX