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Chapter BIM62080

Document Cited authorities 2 Cited in Related
Vincent
Published date22 November 2013
Record NumberBIM62080
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The point at issue was whether the company could make an error or mistake relief claim. It wished to include a deduction in its accounts for payments made to indemnify it against compensation claims, by the owners of the surface land, for damages from working the mine.

The company leased a seam of coal and covenanted to indemnify the lessor against any claims for damages from the surface owners. The lessor had acquired the seam from the owner of the estate, but had not been granted any right to let down the surface. The lessor had agreed to pay the estate owner, or her tenants, compensation for any damage to the surface lands and buildings due to mine workings.

The company entered into an agreement with the tenant of the surface land and was granted full liberty to work the coal, although such working might cause subsidence, in return for rental payments. However, the company did not acquire the right to work the coal without any liability to pay damages.

Held that...

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