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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 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 (TC) (04 February 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08393.html
Cite as: [2022] SFTD 576, [2022] UKFTT 41 (TC)
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| Decision Number: | TC 08393 |
| Appellant: | SCOTTISHPOWER (SPCL) LTD SCOTTISHPOWER RENEWABLES (UK) LTD SCOTTISHPOWER (DCL) LTD SCOTTISHPOWER ENERGY RETAIL LTD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Charles HELLIER |
| Date Of Decision: | 04/02/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Corporation Tax - whether -redress payments- made pursuant to settlement with regulator were non-deductible penalties (McKnight), whether wholly and exclusively incurred for the purposes of the trade, whether any deductible as Charitable Donations under s 189 CTA 2010 |