THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v PERENCO UK LIMITED [2023] UKUT 00169 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Mark Baldwin on 19 July 2023
PETROLEUM REVENUE TAX 鈥� Oil Taxation Act 1975 Schedule 3, paragraph 8鈥擡xpenditure by gas terminal owner on terminal modifications to comply with environmental regulations鈥擱eimbursement by owners of oil fields using the services of the terminal of a pro rata share of that expenditure pursuant to contractual arrangements鈥擶hether the expenditure was to that extent 鈥渕et directly or indirectly鈥� by a person other than the terminal owner鈥攏o鈥攁ppeal dismissed
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Published 20 July 2023