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Law-Now 16 Jul 2025 · International

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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International
Publication · 09 Jul 2025
CMS International Disputes Digest – 2025 Summer Edition
2 min read
Online
International
Event · 24 Feb 2026
Internal investigations in the age of Gen AI - Practical guidance for organisations across LATAM
International
Expert Guide
Use of outsourced IT personnel in Central and Eastern Europe
2 min read
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