Law-Now
16 Jul 2025 ·
United Kingdom
Oil & Gas: Offshore accommodation and the meaning of “incidental”
1 min read
Summary In HMRC v Dolphin Drilling Ltd [2025] UKSC 24 the Supreme Court unanimously dismissed the taxpayer's appeal, concluding that the words “incidental to another use” required a use that arises out of the primary use, rather than an independent but secondary...
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