Michael Johnson

Decision released 9 January 2007

Income tax/corporation tax – Management expenses – Waste disposal landfill site – Expenses of restoring site – Availability of deduction in computing profits – Whether ICTA 1988, s. 91A authorises deduction where provision for eventual costs of restoration has been made in accounts – No – whether deduction allowed where no restoration payments have been made during the period of account – No – Appeal dismissed

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