Waste disposal
Definitions
Commentary –
Tax Reporter ¶282-230
Generally
Commentary –
Tax Reporter ¶282-230
;
Tax Reporter ¶807-400
Preparation expenditure
Relief for site restoration payments
Amount
Commentary –
Tax Reporter ¶282-260
Case Law –
Dispit Ltd v. R & C Commrs
Anti-avoidance
Commentary –
Tax Reporter ¶282-260
Case Law –
Dispit Ltd v. R & C Commrs
Condition for
Commentary –
Tax Reporter ¶282-260
Case Law –
Dispit Ltd v. R & C Commrs
Timing
Commentary –
Tax Reporter ¶282-260
Case Law –
Dispit Ltd v. R & C Commrs
Restoration expenditure
Commentary –
Tax Reporter ¶282-260
;
Tax Reporter ¶807-410
Case Law –
Dispit Ltd v. R & C Commrs
Sewerage
Commentary –
Tax Reporter ¶246-260
HMRC Guidance –
CA21170
Slurry storage systems
Commentary –
Tax Reporter ¶246-315
Successions
Commentary –
Tax Reporter ¶807-430