| 000 | 00703cab a2200205 4500 | ||
|---|---|---|---|
| 001 | WB2417-52 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u93881 | ||
| 041 | _aeng | ||
| 245 | _aSites were capital assets | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aChartered Surveyor Weekly _vVol 23 No 4 28/4/88 p93 |
||
| 520 | _aA 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 . | ||
| 650 | _aCAPITAL ASSETS | ||
| 650 | _aLIABILITY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c59501 _d59501 |
||