Capital allowances

– see Oil taxation

Capital duty

Case Law – Cambridge Petroleum Royalties Ltd. v. Inland Revenue Commissioners. [1982] BTC 8,009

Corporation tax

– see Oil taxation

Future abandonment costs, capital or revenue expenditure

Case Law – RTZ Oil and Gas Ltd. v. Elliss (H.M. Inspector of Taxes). [1987] BTC 359

Petroleum revenue tax

– see Petroleum revenue tax

Supplementary charge on ring fence profits

Case Law – Maersk Oil North Sea UK Ltd & Anor [2018] TC 06295

Transfer pricing

Commentary – Tax Reporter ¶798-625