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Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue and Customs: FTTTx 4 Feb 2022

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

Citations:

[2022] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 29 April 2022; Ref: scu.675653

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