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Spinning—Like a Circle in a Spiral

In: Brent Crude Oil

Author

Listed:
  • Liz Bossley

    (Consilience Energy Advisory Group Limited)

  • Nigel Harris

    (Glasgow University)

Abstract

Following the early discoveries of oil and gas in the UK sector of the North Sea, the Labour government of Harold Wilson enacted The Petroleum and Submarine Pipeline Act which established the British National Oil Corporation (“BNOC”), the British state oil champion. it was also recognised that the market could be a perfect tool for minimising taxation for the larger players in the North Sea oil industry. So-called “tax spinning” is explained in detail in this chapter.

Suggested Citation

  • Liz Bossley & Nigel Harris, 2023. "Spinning—Like a Circle in a Spiral," Springer Books, in: Adi Imsirovic (ed.), Brent Crude Oil, chapter 0, pages 27-41, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-28232-4_3
    DOI: 10.1007/978-3-031-28232-4_3
    as

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