1/27/2025 10:04:52 AM ScottishPower wins on non-penalties after extra time: Court of Appeal clarifies the tax-deductibility of consumer redress payments By Rory Conway Sam Lintonbon Clare McMullen In ScottishPower (SCPL) Limited & Ors v The Commissioners for His Majesty’s Revenue and Customs [2025] EWCA Civ 3, the Court considered...