BIM67425 - Waste disposal: Site restoration - payments made before 6 April 1989

Capital site restoration payments made before 6 April 1989 should be dealt with in accordance with the decision in Rolfe v Wimpey Waste Management Ltd [1989] 62TC399 unless a different treatment of the particular payments in question has already been agreed.

CT&VAT (Technical) should be consulted concerning any problems which cannot be resolved locally and before steps are taken to list an appeal for hearing by Commissioners.