Infinis Energy Holdings v HM Treasury and HMRC

Cathya Djanogly

In Infinis Energy Holdings v HM Treasury and HMRC [2016] EWCA Civ 1030 (21 October 2016) the Court of Appeal found that Infinis could not establish a legitimate expectation that the exemption for renewable source electricity (‘the RSE exemption’) would not be withdrawn.

This was an application by Infinis for judicial review of the removal with effect from 1 August 2015 of the RSE exemption from the climate change levy following an announcement on 8 July 2015.

Infinis was the leading independent renewable energy generator in the UK. It contended that the very fact that the RSE exemption had been in place for a number of years had led it to expect and encouraged it to plan its business on the footing that the RSE exemption would continue; and that reasonable notice of not less than one complete financial year would be given before...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.