Shell UK Ltd -v- Revenue & Customs; SCIT 2-Aug-2007

SCIT PETROLEUM REVENUE TAX – legislation provides an exemption from tax for gas sold to British Gas under a contract made before the end of June 1975 – Appellant entered into a contract with British Gas on 27 June 1975 and Revenue agreed that gas sold under that contract was exempt from tax -the period of the 1975 contract ended on 31 October 2002 – in March 2002 the Appellant and British Gas entered into an agreement which took the form of amendments to the 1975 contract and which extended its term by ten years – whether gas sold after 31 October 2002 was sold under ‘a contract made before the end of June 1975′ – no – appeal dismissed – OTA 1975 s 10(1)(a)

Court: SCIT
Date: 02-Aug-2007
Judges: Dr Brice
Links: Bailii,
References: [2007] UKSPC SPC00624,

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