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Results: 1-10 of 1,146

Tax deductibility of corporate interest expense
  • Herbert Smith Freehills LLP
  • OECD, United Kingdom
  • July 18 2016

On 12 May 2016, HM Treasury and HM Revenue & Customs (HMRC) published their second consultation document on the detailed policy design and


Terminating a joint venture and the consequences
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • July 18 2013

This is the latest article in our series exploring joint ventures in the Energy & Natural Resources sector. Previously we considered the legal


Brexit: The possible legal implications of a UK withdrawal from the EU
  • Bond Dickinson LLP
  • European Union, United Kingdom
  • April 14 2016

On 23 June 2016 the British people will vote on whether the UK should remain a member of the EU or leave the EU.As our clients would expect, Bond


Oil and gas bareboat chartering
  • CMS
  • United Kingdom
  • February 28 2014

In the Chancellor's Autumn Statement, the UK government announced a new measure relating to oil and gas bareboat charters. The proposal impacts


Reforms to business energy efficiency taxation: The end of the CRC
  • DLA Piper LLP
  • United Kingdom
  • July 6 2016

On 16 March 2016, as part of his Budget Statement, George Osbourne announced the abolition of the CRC Energy Efficiency Scheme to take effect from


Impact of the Budget on Decommissioning Security Agreements
  • CMS
  • United Kingdom
  • April 14 2011

The Government's announcement of the 2011 Budget contained an unexpected rise in the Supplementary Charge which has resulted in much comment and concern in the industry


Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 18 2010

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets


MER Strategy: Joint Venture Issues
  • Bond Dickinson LLP
  • United Kingdom
  • June 21 2016

We have discussed in our earlier note that the Central Obligation is a broad obligation imposed on the OGA and MER Parties and that this is limited


The Great Brexit Debate
  • Dentons
  • European Union, United Kingdom
  • April 1 2016

The UK is now counting down to the 23 June 2016 referendum on whether to stay in or leave the European Union. Dentons summarises the background to


Shale gas exploration incentives and other oil and gas measures in the draft Finance Bill 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 18 2013

The Oil and Gas related provisions in the draft 2014 Finance Bill (published last week) continue on the whole to demonstrate Government's commitment