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WINDFALL-TAX


The electricity generator levy: an introduction premium
Card image Hiral Bhatt
Hiral Bhatt (Alvarez & Marsal) examines how the new levy will work and uncovers some uncertainties yet to be resolved.  
16 May 2023
New windfall tax on the UK oil and gas sector premium
Card image Phil Greatrex
The additional levy on UK upstream oil and gas profits adds an extra layer of complexity to an already extremely complex tax regime and will have an adverse effect on industry confidence, writes Phil Greatrex (CW Energy).
14 July 2022
Self's assessment: time for a windfall tax?
Card image Heather Self
In our continuing series, Heather Self reviews tax issues reported in the national media. This week, why calls for a ‘pandemics profits’ windfall tax are misguided.
14 October 2021
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B D’Angelin v HMRC
9 July 2025
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