OT26000 - Capital Allowances: Research and Development Allowances: Contents
Introduction |
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Meaning of oil & gas exploration and appraisal |
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Judicial Comment on Scientific Research and Oil Exploration |
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Joint memorandum of 1967 |
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1967 Memorandum - Details |
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1967 Memorandum - Successive Stages of Work - Stages 1 & 2 |
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1967 Memorandum - Successive Stages of Work - Stages 3, 4 & 5 |
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Tribunal reform of 01 April 2009 |
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HMRC view on the 1967 Memorandum |
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1967 Memorandum - HMRC view on the Meaning of Field |
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1967 Memorandum - HMRC view on exclusions |
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1967 Memorandum - HMRC View on end of Stage 3 |
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Using reserve reporting for deciding on the availability of RDAs |
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1967 memorandum - gaps between stages 3 and 4 in oil exploration and development |
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RDA Claims during production operations |
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Commencement of Trade |
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Geographical Scope of Research and Development Allowances |
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US Oil & Gas Partnerships |
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The purchase of the results of past exploration work |
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Redeterminations and Unitisations |
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Disposal of a licence interest |
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Disposal of a licence for an undeveloped area |
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The allowance of certain drilling expenditure |
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Treatment of Payments for Production Licences |
