Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.
In March 2025 the Court of Appeal released its decision in Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279 a case involving a group of four companies that each own and operate an offshore windfarm. The four companies were referred to collectively by Lord Justice Newey (Newey LJ) as ‘Orsted’ in reference to their Danish parent company (Orsted A/S). This case is commonly referred to as the Gunfleet Sands case.
Each of the four windfarms consisted of a collection of wind turbines linked by cables and then further connected via substations to the National Grid. The wind turbines and the cables between them were known as the generation assets. There was no dispute concerning the eligibility of the generation assets.
Prior to the construction...
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Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.
In March 2025 the Court of Appeal released its decision in Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279 a case involving a group of four companies that each own and operate an offshore windfarm. The four companies were referred to collectively by Lord Justice Newey (Newey LJ) as ‘Orsted’ in reference to their Danish parent company (Orsted A/S). This case is commonly referred to as the Gunfleet Sands case.
Each of the four windfarms consisted of a collection of wind turbines linked by cables and then further connected via substations to the National Grid. The wind turbines and the cables between them were known as the generation assets. There was no dispute concerning the eligibility of the generation assets.
Prior to the construction...
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