Trinidad Oilwell Service Ltd v Board of Inland Revenue (Trinidad and Tobago).  BTC 430
Lord Steyn, Lord Hoffmann, Lord Hobhouse of Thorndon, Lord Hobhouse of Woodborough and Henry J (of New Zealand).
Judgment delivered 21 October 1999.
Corporation tax (Trinidad and Tobago) – Initial allowances for certain trades – Operators of oil wells – Whether allowances extended to contractors of specialised services as well as the operators themselves – Income Tax (In Aid of Industry) Act (Trinidad), Ch. 85:4, para. 3.