Sites were capital assets
Language: English Series: Chartered Surveyor Weekly ; Vol 23 No 4 28/4/88 p93Publication details: 1988Subject(s): Summary: 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 .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2417-52 (Browse shelf(Opens below)) | 1 | Available | 93881-1001 |
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 .