Land: compulsory purchase of land: amount for disturbance
The most common elements found in a `disturbance’ payment and their treatments, are as follows.
- Loss on stock. This is taxable under Case I or II of Sch D.
- Temporary loss of profits. This is also taxable under Case I or II of Sch D.
- Loss of goodwill. This is chargeable to Capital Gains Tax.
- Incidental expenses of a revenue nature. These are set against the relevant revenue expenditure, see BIM40130.
- Incidental expenses of a capital nature. These are set against the relevant capital expenditure under TCGA92/S50, see CG15288.