Skip to content
Solved

OT26000 | Capital allowances: research and development allowances: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents25 entries

  1. OT26001Capital Allowances: Research and Development Allowances: Introduction
  2. OT26002Capital Allowances: Research and Development Allowances: Meaning of oil & gas exploration and appraisal
  3. OT26005Capital Allowances: Research and Development Allowances: Judicial Comment on Scientific Research and Oil Exploration
  4. OT26007Capital Allowances: Research and Development Allowances: Joint memorandum of 1967
  5. OT26008Capital Allowances: Research and Development Allowances: 1967 Memorandum - Details
  6. OT26009Capital Allowances: Research and Development Allowances: 1967 Memorandum - Successive Stages of Work - Stages 1 & 2
  7. OT26010Capital Allowances: Research and Development Allowances: 1967 Memorandum - Successive Stages of Work - Stages 3, 4 &5
  8. OT26013Capital Allowances: Research and Development Allowances: Tribunal reform of 01 April 2009
  9. OT26015Capital Allowances: Research and Development Allowances: HMRC view on the 1967 Memorandum
  10. OT26016Capital Allowances: Research and Development Allowances: 1967 Memorandum - HMRC view on the Meaning of Field
  11. OT26017Capital Allowances: Research and Development Allowances: 1967 Memorandum - HMRC view on exclusions
  12. OT26018Capital Allowances: Research and Development Allowances: 1967 Memorandum - HMRC view on end of Stage 3
  13. OT26026Capital Allowances: Research and Development Allowances: Using reserve reporting for deciding on the availability of RDAs
  14. OT26027Capital Allowances: Research and Development Allowances: 1967 memorandum - gaps between stages 3 and 4 in oil exploration and development
  15. OT26030Capital Allowances: Research and Development Allowances: RDA Claims during production operations
  16. OT26035Capital Allowances: Research and Development Allowances: Commencement of Trade
  17. OT26036Capital Allowances: Research and Development Allowances: Geographical Scope of Research and Development Allowances
  18. OT26041Capital Allowances: Research and Development Allowances: US Oil & Gas Partnerships
  19. OT26045Capital Allowances: Research and Development Allowances: The purchase of the results of past exploration work
  20. OT26050Capital Allowances: Research and Development Allowances: Redeterminations and Unitisations
  21. OT26052Capital Allowances: Research and Development Allowances: Disposal of a licence interest
  22. OT26054Capital Allowances: Research and Development Allowances: Disposal of a licence for an undeveloped area
  23. OT26056Capital Allowances: Research and Development Allowances: The allowance of certain drilling expenditure
  24. OT26058Capital Allowances: Research and Development Allowances: Treatment of Payments for Production Licences
  25. OT26060Capital allowances: research and development allowances: farm-ins