Our professional staff produce, from time-to-time, articles for the professional Press on topics within their particular sphere of interest. A number of these are reproduced on this website with the permission of the publication concerned.
In addition:
Phil Greatrex is author of the direct tax sections of Daintith and Willoughby's United Kingdom Oil and Gas Law (published by Sweet & Maxwell), Part 9 of the Fuel and Energy section of Halsbury's Laws of England (published by Butterworths), and the Oil Trading Manual (published by Woodhead Publishing Ltd);
Stewart Norman is responsible for the chapter 'Group Aspects of Tax Planning' for the Tolley’s Tax Planning annual publication, and also the oil taxation section of the CCH Tax reporter; and
Peter Landon is the author of the popular book VAT and the City, (published by CCH Editions Ltd), which is now in its sixth edition and is widely regarded as the major work of its kind in relation to the VAT treatment of the financial and insurance world. Peter also contributes the finance and insurance section of the British Tax Reporter (also published by CCH Editions Ltd) and is author of the indirect tax section of Daintith and Willoughby's United Kingdom Oil and Gas Law (published by Sweet & Maxwell).
Anyone wanting more information on any particular article can contact Paul Rogerson at rogersonp@cwenergy.co.uk, the author of the article, or another member of our other professional staff. Details of our members of staff can be found on our People page. Alternatively, see the instructions on our Contact page.
Some of our more recent articles are listed below. Copies of other articles can be found in our Archive section
.- 27th September 2010
SUMMARY Oil and gas exploration, development and production companies are subject to a number of tiers of government take in the UK; petroleum revenue tax (PRT), corporation tax (CT) and supplementary charge (SC). PRT (at 50%) is deductible against corporation tax and supplementary charge. Corporation tax is currently chargeable at 30% (as opposed to the [click on title for more...]
- 1st May 2010
Not a lot, it seems, is the short answer. For a tax that was supposed to be simple, there are some things about VAT that it’s too easy to get wrong. One of these is face-value vouchers. I’ve written about these before and am coming to the conclusion that it’s taking them at face-value that’s [click on title for more...]
- 21st September 2009
Damage limitation is often the name of the game. It can sometimes go too far, though, and Revenue & Customs Brief 59/2009 of 21 September may be a case in point. This outlined the HMRC position following the High Court judgment in InsuranceWide.com Services Ltd v R & C Commrs; R & C Commrs v Trader Media [click on title for more...]
- 28th August 2008
… (or a very odd view of what’s just and fair) Peter Landon, FCA, ATII, Consultant, CW Tax Associates Ltd, Fleet House, 8–12 New Bridge Street, London EC4V 6AL, www.cwenergy.co.uk I saw something the other day I’d been half expecting for some time. Regular readers may recall my earlier article in issue 65 of CCH VAT NEWS about the present [click on title for more...]
- 27th May 2002
The UK is generally thought of as a relatively stable political environment in which to make long term investments. However, successive UK governments have regularly changed the fiscal terms applying to oil and gas investments, which inevitably clouds that view. While each years’ Finance Act typically sees a number of changes to the regime, most [click on title for more...]