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A discussion paper on the tax treatment of late-life oil and gas assets, focussing on the tax issues that could affect their transfer.
This consultation ran from
At Spring Budget 2017, the government announced it would publish a discussion paper on the tax treatment of late-life oil and gas assets. This paper considers the tax issues on the transfer of such assets to new investors and whether any changes to the tax rules could facilitate these transfers and support the government’s aim of Maximising Economic Recovery.
PDF, 326KB, 29 pages
PDF, 2.23MB, 47 pages