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Case details

Commissioners for His Majesty’s Revenue and Customs (Appellant) v SSE Generation Ltd (Respondent)

Case ID: 2021/0056

Case summary


Whether and to what extent SSE is entitled to claim capital allowances for the expenditure that it incurred in the construction of the Glendoe Hydro Electric Power Scheme.


SSE claimed capital allowances on expenditure incurred when constructing the Glendoe Hydro Electric Power Scheme in Scotland (the Scheme). HMRC disputed £227 million of SSE’s claimed capital allowances for tax years 31 March 2006 to 31 March 2012 on the basis that certain of the assets did not give rise to allowable expenditure under the Capital Allowances Act 2001. SSE appealed to the First Tier Tribunal (FTT). The FTT upheld HMRC’s challenge to SSE’s claimed allowances in part. HMRC appealed to the Upper Tribunal, who dismissed the appeal and remade the decision largely in SSE’s favour. HMRC appealed to the Court of Appeal. The Court of Appeal allowed the appeal in relation to the Upper Tribunal’s decision on certain specified conduits on the basis that SSE had no permission to cross-appeal, and otherwise dismissed HMRC’s appeal. HMRC now seeks permission to appeal to the Supreme Court.

Judgment appealed

[2021] EWCA Civ 105



Commissioners for His Majesty’s Revenue and Customs


SSE Generation Ltd



Lord Reed, Lord Briggs, Lord Hamblen, Lord Leggatt, Lord Stephens

Hearing start date

23 March 2023

Hearing finish date

23 March 2023