Win
33.3%
- Gross pool
- $0.00
- Contracts
- 0
UK Supreme Court
United Kingdom
UKSC/2025/0047
Market
Will Commissioners for His Majesty's Revenue and Customs win in ScottishPower v. HMRC?
ScottishPower v. HMRC
Hearing listed on whether regulatory settlement payments to consumers are deductible for taxable profits.
Lose
33.3%
- Gross pool
- $0.00
- Contracts
- 0
Settle
33.3%
- Gross pool
- $0.00
- Contracts
- 0
Case Details
- Plaintiff
- Commissioners for His Majesty's Revenue and Customs
- Defendant
- ScottishPower group companies
- Court
- UK Supreme Court
- Docket
- UKSC/2025/0047
Resolution Rules
- Perspective party
- Commissioners for His Majesty's Revenue and Customs
- Rules
- Win means Commissioners for His Majesty's Revenue and Customs obtains a favorable UK Supreme Court judgment or order, including the appeal being allowed, the cross-appeal being allowed where applicable, remittal with substantive relief, or other grant of the relief sought. Lose means the appeal is dismissed, the opposing result is upheld, permission or relief is denied, or Commissioners for His Majesty's Revenue and Customs otherwise does not receive substantive Supreme Court relief. Settle means the case ends before judgment through settlement, withdrawal, consent order, or comparable negotiated disposition.
- Source of truth
- Official UK Supreme Court case page and final judgment/order for UKSC/2025/0047: https://www.supremecourt.uk/cases/uksc-2025-0047