R v Special Commissioners, ex parte Fina Exploration Ltd

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Oil Taxation Act 1975
• Commissioners of Inland Revenue v Mobil North Sea Ltd

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REPORTED OPINION OF in

• 64 TC 358
• 11/12/1991 Times Law Reports
• [1992] STC 1

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• [1991] BTC 8083

This document cites

• Scorer (Inspector of Taxes) v Olin Energy Systems Ltd
• Commissioners of Inland Revenue v Mobil North Sea Ltd
• Scorer v Olin Energy Systems Ltd
• Oil Taxation Act 1975
• Taxes Management Act 1970