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.
Business Tax (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.
