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Tipping receipts not liable to income tax

By: Language: English Series: Country Landowner ; 41(10) October 1988, 45(1)Publication details: 1988Subject(s): Summary: 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.

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.