<div id="readability-page-1">  <p><time datetime="2026-05-18T10:46:23+01:00">    Monday 18 May 2026 10:46 am  </time></p>         <div>    <div>             <div>             <p>            <span>        Professional Services Editor      </span>                </p>          </div>  </div>                                                                                                             Add as a preferred        source on Google                        </div>    <figure>    <div>       </div> <img width="742" height="495" src="https://imageproxy.pbkrs.com/https://www.cityam.com/wp-content/uploads/2026/02/UK-energy-power-lines-e1771606277693.jpg/query-dz03NDI?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" original-src="https://imageproxy.pbkrs.com/https://www.cityam.com/wp-content/uploads/2026/02/UK-energy-power-lines-e1771606277693.jpg/query-dz03NDI"/>   </figure> <p>Scottish Power is to face the tax authority at the UK’s highest court over a tax deduction on a £28m penalty to settle a probe with the regulator.</p><p>The legal case stems from a probe by the energy regulator Ofgem into Scottish Power between 2013 and 2016 regarding mis-selling, poor complaints handling, and a lack of cost transparency.</p><p>To resolve the investigations, Scottish Power, a subsidiary of Spanish utility firm Iberdrola, agreed to pay around £28m directly to consumers and consumer organisations.</p><p>The energy firm then attempted to claim tax deductions on the £28m, but HMRC denied the claim.</p><p>The tax authority said the energy firm was wrong to deduct the payments from its profits for corporation tax purposes and amended the taxpayers’ corporation tax returns accordingly.</p><p>Business expenses incurred during regular trading can be deducted to lower taxable profits. However, there is an established rule stating that fines or penalties incurred due to breaking the law/regulations cannot be deducted.</p><p>Scottish Power argues that the rule is much narrower and doesn’t apply to specific consumer-focused payments, meaning the energy firm should be allowed to deduct it.</p><h2 id="h-in-and-out-of-court">In and out of court </h2><p>HMRC’s ruling was appealed to the First-Tier Tribunal in 2021, which agreed with HMRC that the vast majority of the payments were not deductible. However, the FTT ruled that one of the payments (£554,000) was deductible.</p><p>Scottish Power appealed that decision, while HMRC appealed it to allow the £554,000 payment to be deductible.</p><p>In 2023, the Upper Tribunal dismissed Scottish Power’s appeal and granted HMRC’s appeal in relation to the £554,000 payment, rendering it nondeductible.</p><p>The case then went to the Court of Appeal, which ruled in Scottish Power’s favour in January 2025.</p><p>HMRC filed an appeal to the UK’s highest court, which was granted last June. </p><p>The case now proceeds to the Supreme Court, which will hear the case between Monday and Tuesday before Lord Reed, Lord Stephens, Lady Rose, Lady Simler, and Lord Doherty.</p> </div>

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<p>苏格兰电力公司正在英国最高法院与 HMRC 争辩一项 2800 万英镑的罚款，该罚款源于 Ofgem 对误售及其他问题的调查。该能源公司寻求对罚款支付的税收扣除，但 HMRC 拒绝，理由是法规禁止扣除罚款。之前的裁决大多支持 HMRC，但 2025 年 1 月的上诉法院裁决支持了苏格兰电力公司。最高法院将很快审理此案</p>

能源巨头在英国最高法院与 HMRC 发生冲突，因 2800 万英镑罚款问题