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BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty) 1

[2021] UKFTT 456

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

3rd December, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator)	[2022] UKFTT 41	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2022	BAILII		1

Legislation Cited

Legislation Name	Provision
Gas Act 1986 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator)	[2022] UKFTT 41	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2022	BAILII		1
Revenue And Customs v McLaren racing Ltd	[2014] UKUT 269	United Kingdom Upper Tribunal	United Kingdom	17 Jun 2014	BAILII		2
Harris Family Charitable Trust) v Revenue & Customs	[2010] UKFTT 385	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Aug 2010	BAILII		1
McKnight (Inspector of Taxes) v Sheppard	[1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419	House of Lords	United Kingdom	circa 1999	BAILII		16
[1906] AC 448	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw		55

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