Centrica Energy Storage Ltd v HMRC
On 10th April the First-tier FTT (FTT) published its decision in Centrica Energy Storage Ltd v HMRC UK 566 (TC) in relation to the ring fence treatment of intra-group operating/service
May 5, 2026
On 10th April the First-tier FTT (FTT) published its decision in Centrica Energy Storage Ltd v HMRC UK 566 (TC) in relation to the ring fence treatment of intra-group operating/service
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
Companies that are members of multinational groups (“MNE”) with annual consolidated revenue of €750 million or more will be required
As reported in our Newsletter of 15 March, the increase in the rate of Energy Profits Levy (‘EPL’) to 35%