Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

In the UK case of Jaggers v Ellis 1996 SpC 98, no exemption was available in respect of profits derived from the sale of Christmas trees as the term ‘woodlands’ suggests the production of timber.

Collins v Fraser 46 TC 143 implies that exemption applies in respect of profits up to the point at which normal exploitation of the woodlands ceases.