Legal Updates

On 20 March 2017 HM Treasury published a formal discussion paper on the case for allowing transfers of tax history between buyers and sellers of late-life assets in the UK offshore oil and gas industry in an effort to maximise tax relief for decommissioning expenses. Submissions on the points discussed need to be submitted by 30 June 2017 and the outcome of the review is expected at Autumn Budget 2017. The Government is also expected to establish a new advisory panel of industry experts to ensure appropriate scrutiny of the options.

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The information provided is not intended to be a comprehensive review of all developments in the law and practice, or to cover all aspects of those referred to.
Readers should take legal advice before applying it to specific issues or transactions.

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