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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)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
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
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
Odeon Associated Theatres Ltd v Jones	[1971] 1 WLR 442		United Kingdom	circa 1971	LexisNexis / Westlaw		7
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
Inland Revenue Commissioners v Von Glehn	[1920] 2 KB 553; (1920) 12 Tax Cas 232		United Kingdom	circa 1920	LexisNexis / Westlaw		17