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Contents

Official guidance
Oil Taxation Manual

OT26000 · Capital allowances: research and development allowances

  • OT26001 · Introduction
  • OT26002 · Meaning of oil & gas exploration and appraisal
  • OT26005 · Judicial Comment on Scientific Research and Oil Exploration
  • OT26007 · Joint memorandum of 1967
  • OT26008 · 1967 Memorandum - Details
  • OT26009 · 1967 Memorandum - Successive Stages of Work - Stages 1 & 2
  • OT26010 · 1967 Memorandum - Successive Stages of Work - Stages 3, 4 &5
  • OT26013 · Tribunal reform of 01 April 2009
  • OT26015 · HMRC view on the 1967 Memorandum
  • OT26016 · 1967 Memorandum - HMRC view on the Meaning of Field
  • OT26017 · 1967 Memorandum - HMRC view on exclusions
  • OT26018 · 1967 Memorandum - HMRC view on end of Stage 3
  • OT26026 · Using reserve reporting for deciding on the availability of RDAs
  • OT26027 · 1967 memorandum - gaps between stages 3 and 4 in oil exploration and development
  • OT26030 · RDA Claims during production operations
  • OT26035 · Commencement of Trade
  • OT26036 · Geographical Scope of Research and Development Allowances
  • OT26041 · US Oil & Gas Partnerships
  • OT26045 · The purchase of the results of past exploration work
  • OT26050 · Redeterminations and Unitisations
  • OT26052 · Disposal of a licence interest
  • OT26054 · Disposal of a licence for an undeveloped area
  • OT26056 · The allowance of certain drilling expenditure
  • OT26058 · Treatment of Payments for Production Licences
  • OT26060 · Farm-ins
  1. Capital allowances: research and development allowances: contents
  2. Capital Allowances: Research and Development Allowances: Tribunal reform of 01 April 2009

OT26013 | Capital Allowances: Research and Development Allowances: Tribunal reform of 01 April 2009

From HM Revenue & Customs · Oil Taxation Manual

The 1967 memorandum makes reference in its introduction (see OT26007) to the “appropriate body of Commissioners” from 01 April 2009 this responsibility moved to the appropriate Tribunal body.

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