The Commissioners for HM Revenue and Customs v Total E&P North Sea UK Ltd and Total Oil UK Ltd: [2019] UKUT 0133 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Cannan on 01 May 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 May 2019
Category:
Tax
Release date:
1 May 2019

Read the full decision in The Commissioners for HM Revenue and Customs v Total E&P North Sea UK Ltd and Total Oil UK Ltd.

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.

Updates to this page

Published 2 May 2019