Sign-in Help

Oil and gas taxation

Oil and gas taxation guidance:
Decommissioning—decommissioning relief deed

The following Energy practice note provides comprehensive and up to date legal information on Decommissioning—decommissioning relief deed

Practice notes
Getting the Deal Through: Oil Regulation 2020

The following In-house Advisor practice note provides comprehensive and up to date legal information on Getting the Deal Through: Oil Regulation 2020...

Practice notes
Oil and gas—corporation tax and the supplementary charge

The following Tax practice note provides comprehensive and up to date legal information on Oil and gas—corporation tax and the supplementary charge

Practice notes
Petroleum revenue tax

The following Tax practice note provides comprehensive and up to date legal information on Petroleum revenue tax

Practice notes
Where a company sells an interest in a petroleum revenue tax (PRT) paying oil field and retains some decommissioning liability, is it able to claim decommissioning relief for PRT? How does the relief interact with relief for decommissioning expenditure in respect of ring fence taxes?

Where a company sells an interest in a petroleum revenue tax (PRT) paying oil field and retains some decommissioning liability, is it able to claim decommissioning relief...

Q&As
Trending topics
Scottish Law In-house COVID-19

Popular documents

LEXISNEXIS

CPR Part 8 claims (alternative procedure for claims)

This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.What is a Part 8 claim?A Part 8 claim is a claim

LEXISNEXIS

Written basis of plea and Newton hearings

When defendants are guilty, they have a choice to plead guilty or to put the prosecution to proof. When they plead guilty they may benefit from a reduction in their sentence as a result, see Practice Note: Credit for guilty plea. However, the Sentencing Council's overarching guidelines on reduction

LEXISNEXIS

Judgments and orders—correcting accidental errors under the slip rule (CPR 40.12)

What is the slip rule?The slip rule is a process by which the court may correct an accidental slip or omission in a judgment or order (see: CPR 40.12 and CPR PD 40B, paras 4.1 and 4.5).This rule only covers genuine slips or omissions in the wording of a sealed court order or handed down judgment

LEXISNEXIS

Acknowledgment of service

Brexit: The UK's departure from the EU on exit day, ie Friday 31 January 2020, has implications for practitioners considering service out of the jurisdiction. For guidance, see: Cross border considerations—checklist—Service—Brexit specific.This Practice Note explains when an acknowledgment of