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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
[1983] 1 WLR 683 [1983] 1 WLR 683 United Kingdom circa 1983 LexisNexis / Westlaw flag 1
[2009] Si 2009/2016 [2009] SI 2009/2016 United Kingdom circa 2016 flag 2
[2011] Si 2011/1543 [2011] SI 2011/1543 United Kingdom circa 2011 flag 2
[2021] Ukftt 0254 [2021] UKFTT 0254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
A1 Lofts Ltd v HMRC [2009] EWHC 2694 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
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
Stokes v Costain Property Investments Ltd [1984] 1 All ER 849; [1984] 1 WLR 763 United Kingdom circa 1984 LexisNexis flag 4

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