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Perenco UK Ltd v Revenue & Customs (PETROLEUM REVENUE TAX(PRT)- comply with new environmental regulations)   flag  1

[2021] UKFTT 254
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th July, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Perenco UK Ltd (PETROLEUM REVENUE TAX - Oil Taxation Act 1975 Schedule 3, paragraph 8) [2023] UKUT 169 United Kingdom Upper Tribunal United Kingdom 19 Jul 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1991 s104

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2021] Ukftt 0254 [2021] UKFTT 0254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
[2009] Si 2009/2016 [2009] SI 2009/2016 United Kingdom circa 2016 flag 2
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
[2011] Si 2011/1543 [2011] SI 2011/1543 United Kingdom circa 2011 flag 2
A1 Lofts Ltd v HMRC [2009] EWHC 2694 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
Stokes v Costain Property Investments Ltd [1984] 1 All ER 849; [1984] 1 WLR 763 United Kingdom circa 1984 LexisNexis flag 4
[1983] 1 WLR 683 [1983] 1 WLR 683 United Kingdom circa 1983 LexisNexis / Westlaw flag 1

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