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Legal 500, 2018

31 March 2014

FTT Decision: Wintershall (E&P) Ltd v HMRC

Petroleum taxation – Supplementary charge – Whether extending to chargeable capital gains – Yes – Sections 501A, 502(1) and (1A) ICTA 1988 (as at 2008) – Appeal refused

Elizabeth Wilson acted for the Office of the Advocate General for Scotland.

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