News & Analysis as of

Renewable Energy Energy Projects Tax Court

Hogan Lovells

Tax relief for predevelopment costs

Hogan Lovells on

In a case that will be of interest to all developers and funders of UK infrastructure and energy projects, Orsted West of Duddon Sands v HMRC [2025] (previously known as Gunfleet Sands v HMRC), the Court of Appeal held that...more

Mayer Brown

Tax Court Sustains Energy Credit and Bonus Depreciation for Distributed Generation Solar Projects

Mayer Brown on

In a recent case, the Tax Court ruled in the taxpayer’s favor as to three California distributed generation solar projects’ eligibility for the energy credit under Section 48 and bonus depreciation under Section 168. ...more

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