I used to work for the Inland Revenue and I'm just trying to cast my
mind back! From memory, Schedule A tax was on profits from land and
Schedule D on self-employed income from a business. If you examine your
scenarios, where the owner works the mine themselves is a
straightforward case of self-employed income of a business and is
clearly Sch D. Rents and royalties are profits from land.
Adrian
Keith Ramsey wrote:
> Income from mines was apparently assessed under Schedule A up to the
> mid-1860s and under Schedule D after that. Does anyone know whether this
> change applied to both rents and royalties received by landowners who leased
> mining rights on their land to others and to the profits of those landowners
> who chose to work their minerals themselves?
>
> Keith Ramsey
>
>
>
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Visit the following sites for references to all kinds of mining subjects
British Mining Database <http://www.ap.pwp.blueyonder.co.uk/bmd/bmd.htm>
Snailbeach Mine <http://www.ap.pwp.blueyonder.co.uk/sbeach/sbeach.htm>
Shropshire Mines Trust <http://www.ap.pwp.blueyonder.co.uk/smt/smt.htm>
Tankerville Mine <http://www.ap.pwp.blueyonder.co.uk/tank/tank.htm>
Making a Roman pig of lead <http://pig01.012webpages.com/pig.htm>
Caves & Mines of Cyprus <http://a4.012webpages.com/cyprus/cyprus.htm>
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