The Court of Appeal’s decision in Dolphin Drilling and consultation responses on the modernisation of transfer pricing, DPT and PEs are among the recent developments in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
Dolphin Drilling: meaning of ‘incidental’
The Court of Appeal in HMRC v Dolphin Drilling Ltd [2024] EWCA Civ 1 allowed HMRC’s appeal concluding that the provision of accommodation for offshore workers was a significant and independent end in itself and not (as the First-tier Tribunal (FTT) and Upper Tribunal (UT) had held) ‘incidental’ to the other uses of the chartered vessel. Although the facts of this case are quite niche (concerning the hire cap under the oil contractor regime in CTA 2010 Part 8ZA) it will be interesting to see if the discussion of the meaning of ‘incidental’ will be picked up in other tax contexts including in the application...
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The Court of Appeal’s decision in Dolphin Drilling and consultation responses on the modernisation of transfer pricing, DPT and PEs are among the recent developments in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
Dolphin Drilling: meaning of ‘incidental’
The Court of Appeal in HMRC v Dolphin Drilling Ltd [2024] EWCA Civ 1 allowed HMRC’s appeal concluding that the provision of accommodation for offshore workers was a significant and independent end in itself and not (as the First-tier Tribunal (FTT) and Upper Tribunal (UT) had held) ‘incidental’ to the other uses of the chartered vessel. Although the facts of this case are quite niche (concerning the hire cap under the oil contractor regime in CTA 2010 Part 8ZA) it will be interesting to see if the discussion of the meaning of ‘incidental’ will be picked up in other tax contexts including in the application...
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