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Official guidance
Oil Taxation Manual

OT21026 · Corporation Tax Ring Fence: The valuation of oil

  • OT21027 · Disposed of or appropriated
  • OT21028 · Arm’s length sales and transportation costs
  • OT21029 · Non-arm’s length disposals
  • OT21030 · Appropriations of oil
  • OT21031 · Other non-arm’s length transactions
  • OT21032 · Nomination Scheme excesses
  1. Corporation tax ring fence: contents
  2. Corporation Tax Ring Fence: The valuation of oil: contents

OT21026 | Corporation Tax Ring Fence: The valuation of oil: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents6 entries

  1. OT21027Corporation Tax Ring Fence: The valuation of oil: Disposed of or appropriated
  2. OT21028Corporation Tax Ring Fence: The valuation of oil: Arm’s length sales and transportation costs
  3. OT21029Corporation Tax Ring Fence: The valuation of oil: Non-arm’s length disposals
  4. OT21030Corporation Tax Ring Fence: The valuation of oil: Appropriations of oil
  5. OT21031Corporation Tax Ring Fence: The valuation of oil: Other non-arm’s length transactions
  6. OT21032Corporation Tax Ring Fence: The valuation of oil - Nomination Scheme excesses
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