Market leading insight for tax experts
View online issue

Offshore taxing rights

Speed read

Special rules extend the ambit of UK tax to cover profits of non-UK residents connected with exploring and exploiting oil and gas reserves beyond the UK’s territorial waters. These impact not only oil and gas exploration and production companies, but also the way in which non-residents structure their investments in this sector. HMRC is considering extending the rules to apply to other offshore activities.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.