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.
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CORPORATION TAX 鈥� oil companies 鈥� supplementary charge on ring fence profits 鈥� rate change 鈥� apportionment of profits before and after rate change 鈥� section 7 Finance Act 2011.
Updates to this page
Published 2 May 2019