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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) 1

[2022] UKFTT 41

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

United Kingdom

4th February, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ScottishPower (SCPL) Ltd v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character)	[2023] UKUT 218	United Kingdom Upper Tribunal	United Kingdom	5 Sep 2023	BAILII

Legislation Cited

Legislation Name	Provision
Utilities Act 2000 (ACT)	s1
Gas Act 1986 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2022] Ukftt 00041	[2022] UKFTT 00041	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty)	[2021] UKFTT 456	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2021	BAILII		1
G4S Cash Solutions (UK) Ltd v HMRC	[2016] UKFTT 239	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2016	BAILII		1
Interfish Ltd v HMRC	[2014] EWCA Civ 876	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2014	BAILII		6
National Grid v GEMA	[2010] EWCA Civ 114; [2010] UKCLR 386	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		3
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
(Inspector of Taxes) v Great Boulder Proprietary Gold Mines, Ltd	(1952) 1 All ER 360; 33 Tax Cas 75		United Kingdom	circa 1952	LexisNexis		6
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
56 SLC 25	56 SLC 25	Scottish Law Commission	United Kingdom - Scotland	circa 1933	BAILII		1
46 SLC 272a	46 SLC 272A	Scottish Law Commission	United Kingdom - Scotland		BAILII		1
36 SLC 25	36 SLC 25	Scottish Law Commission	United Kingdom - Scotland		BAILII		1

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