Waste tipping expenditure not tax deductible

Waste tipping expenditure not tax deductible - 1989 - Times 7/4/89 p30 .

Rolfe (Inspector of Taxes) v Wimpey Waste Management Ltd , CA 6 April 1989. Expenditure incurred on acquiring and setting up landfill sites for waste disposal was not allowable as a deduction in computing company profits under corporation tax .