The Commissioners for HM Revenue and Customs v Total E and P North Sea UK Ltd and Total Oil UK Ltd: UTTC 1 May 2019

CORPORATION TAX – oil companies – supplementary charge on ring fence profits – rate change – apportionment of profits before and after rate change – section 7 Finance Act 2011

Citations:

[2019] UKUT 133 (TCC), [2019] STC 1110

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Total E and P North Sea UK Ltd and Another v Revenue and Customs CA 29-Oct-2020
. .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 06 February 2022; Ref: scu.639518