The Court of Appeal decision on the “Gunfleet Sands” capital allowance case has recently been published. The Gunfleet Sands case revolves, inter alia, around whether expenditure on various studies undertaken
The Third reading of the Finance Bill 2024/25 was held on 3 March 2025. The bill has now passed to
In July 2023, we published a newsletter on the Court of Appeal (‘CA’) decision that considered whether an oil and
The Chancellor delivered the Budget today. While some of the changes announced will result in an increase in EPL the
HM Treasury published a policy paper yesterday, which sets out some details on the changes that are intended to be
Worth checking the position When EPL was introduced with effect from May 2022 there was some confusion as to how
The Chancellor delivered the Spring Budget 2024 today. We summarise below the announcements that were made on the specific rules
The Labour Party announced on 8 February that they are dropping their pledge to spend £28bn per year on “green
The Chancellor delivered the Autumn Statement 2023 today. We summarise below the announcements that were made on the specific rules
Court of Appeal decision published in the Royal Bank of Canada case In March 2022. we published a newsletter on
© 2025 CW Energy LLP
