Natural Resources Industry Issues

Industry Issues is a series of articles that look at topical issues, developments and challenges for the Natural Resources sector, including Oil & Gas and Mining. The articles cover a range of topics from regulatory changes through to market activity and everything in between. We hope you find them of interest.

Please contact one of the team if you would like to discuss any of the topics raised in more detail. 

Read the latest edition

2020

• Tax residence risks for Natural Resources companies – looking beyond COVID-19 - Read this edition
• Making Tax Digital for Natural Resources & Energy companies – time to get ready - Read this edition
• Climate-related disclosures for premium listed issuers – an overview of the recent FCA proposals - Read this edition
• Natural Resources companies: resilience and adaptation in the short and medium term - Read this edition
• IR35 Reform – are you ready? - Read this edition
• Natural Resources companies and share plans - Read this edition

2019

• IFRIC 23 for Natural Resources - are you critically assessing your policy - Read this edition
• Is your oil & gas company being rewarded for solving technical problems? - Read this edition
• The UK is still open for business for Oil & Gas companies - Read this edition
• VAT case of Tower Resources: Huge win for the Natural Resources sector - Read this edition
• Oil & Gas production sharing agreements - the potential for disputes? - Read this edition
• Reaping the benefits of nanotechnology in the oil and gas industry - Read this edition
• Comply or Explain - Read this edition
• Are we nearly there yet? Read this edition
• Do new economic substance laws threaten your offshore tax structure? - Read this edition
• Holding companies under VAT-attack - Read this edition

2018

• Natural Resources and Research & Development - untapped tax payments? - Read this edition
• Data and the mining industry - Read this edition
• Fifty years on, there’s still plenty of oil and gas opportunity in the North Sea - Read this edition
• Making Tax Digital - Are you ready? Read this edition
• Will IFRS 9 impact your holding company's group loan?​ Read this edition
• Why technology is the new black gold in oil and gas - Read this edition
• ​Unprecedented changes to International Transfer Pricing​ - Read this edition
• Natural Resources companies need eyes in the back of their heads - Read this edition
• What do the latest US tax reforms mean for the Natural Resources sector?​ - Read this edition

2017

• Does your holding company charge contingent fees? - Read this edition
• Accounting for revenue during the development phase - Read this edition
• Can you be criminally liable if you fail to prevent others from facilitating tax evasion? - Read this edition
• Are you ready to report your payment practices? - Read this edition
• Will the global tax treaty changes affect you? - Read this edition
• Abolition of the additional disclosure rules for extractive industries companies in the US - Read this edition

2016

• A question of substance - Read this edition
• Depressed oil prices make it cheaper to drink oil than water - Read this edition
• Is it time to put a tie on - Read this edition
• What does the future hold for European refineries? - Read this edition
• Mining companies facing increasing M&A pressure in 2016 - Read this edition
• FRC clear and concise - Read this edition
• IFRS 15 and impact on the mining industry - Read this edition