Sites were capital assets
Sites were capital assets
- 1988
- Chartered Surveyor Weekly Vol 23 No 4 28/4/88 p93 .
A report of the case Rolfe (Inspector of Taxes) v Wimpey Waste Management Ltd ChD 29 March 1988, where land sites acquired by a waste disposal company for use as "consumable tipping space", constituted capital not current assets .
CAPITAL ASSETS
LIABILITY
A report of the case Rolfe (Inspector of Taxes) v Wimpey Waste Management Ltd ChD 29 March 1988, where land sites acquired by a waste disposal company for use as "consumable tipping space", constituted capital not current assets .
CAPITAL ASSETS
LIABILITY