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)
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
Cited in 2 later judgments