Law-Now
30 Jun 2025 ·
International
Energy: Supreme Court to decide tax deductibility of payments made to consumers/consumer organisations in settlement of regulatory investigations
1 min read
In Scottish Power (SCPL) & Ors v HMRC [2025] EWCA Civ 3, the Court of Appeal decided that payments made by ScottishPower (SCPL) Limited and others (collectively referred to as “ScottishPower”) in settlement of regulatory investigations were not penalties and...
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