Client purchased some land which had trees on it. Timber felled and sold, is it taxable? Does not appear to come within commercial woodlands legislation.
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You appear to have answered your own question
The issue is whether or not the sales arise from commercial exploitation of woodland. There is not nearly enough information in the question for that issue to be determined, but on the assumption that you are correct and commercial woodland rules are not in point then, yes, the income is taxable (and VATable).
VAT rate
Sales of timber are liable to VAT.
As the rate of VAT can vary and this hasn't yet been stated in any replies to your query, please note that the VAT rate will be standard rated (20%) unless sold as firewood (in which case 5%).