OT26000 - Capital allowances: research and development allowances: contents

1. OT26001

   Introduction
2. OT26002

   Meaning of oil & gas exploration and appraisal
3. OT26005

   Judicial Comment on Scientific Research and Oil Exploration
4. OT26007

   Joint memorandum 1967
5. OT26008

   1967 Memorandum – Details
6. OT26009

   1967 Memorandum – Successive Stages of Work – Stages 1 & 2
7. OT26010

   1967 Memorandum – Successive Stages of Work – Stages 3 & 4
8. OT26013

   Tribunal reform of 01 April 2009
9. OT26015

   HMRC view on the 1967 Memorandum
10. OT26016

    1967 Memorandum – HMRC view on the Meaning of Field
11. OT26017

    1967 Memorandum – HMRC view on exclusions
12. OT26018

    1967 Memorandum – HMRC View on end of Stage 3
13. OT26026

    Using reserve reporting for deciding on the availability of RDAs
14. OT26027

    1967 memorandum – gaps between stages 3 and 4 in oil exploration and development
15. OT26030

    RDA Claims during production operations
16. OT26035

    Commencement of Trade
17. OT26036

    Geographical scope of research and development allowances
18. OT26041

    US Oil & Gas Partnerships
19. OT26045

    The purchase of the results of past exploration work
20. OT26050

    Redeterminations & Unitisations
21. OT26052

    Disposal of a licence interest
22. OT26054

    Disposal of a licence for an undeveloped area
23. OT26056

    The allowance of certain drilling expenditure
24. OT26058

    Treatment of Payments for Production Licences
25. OT26060

    Farm-ins