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 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| WB2417-49 Sunday trading | WB2417-50 Small businesses | WB2417-51 Urban regeneration | WB2417-52 Sites were capital assets | WB2417-53 VAT on construction services | WB2417-54 Car fee proposals | WB2418-01 New village plans |
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 .