This is an overview of the key content to be found in our GB electricity and gas supply/retail regulation subtopic. It briefly explains the nature of this content and provides links to it. For details of our content providing a more general overview of how the GB energy market fits together, see: Overarching GB gas and electricity market regulation—overview.
Practice Note: Climate change levy outlines the requirements for compliance with the climate change levy (CCL), under the Finance Act 2000 and associated regulations, including looking at taxable supplies, taxable commodities, carbon price support, registration requirements, exemptions and consequences of evasion, tax supply or tax point, the relevant accounting period, record keeping and VAT and the CCL. For more detail on carbon pricing in the context of energy more generally, see the Carbon emissions from power generation and Carbon Capture and Storage (CCS)—overview subtopic
Practice Note: Competition law and energy outlines the energy regulatory framework and explores recent competition law developments in relation to the energy sector, including in relation
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Ofgem launched on 28 April 2026 a private beta of its new digital service 'Comply with Heat Networks Consumer Protection Regulations' as part of the...
The Commission, European Parliament, and Council of the EU have jointly published their ‘One Europe, One Market Roadmap’, covering the institutions’...
Department for Energy Security and Net Zero (DESNZ) has published a summary of responses to its consultation on the evolution of regulation to support...
The Department for Energy Security and Net Zero (DESNZ) has published the UK fossil fuel incentives and subsidies inventory and concept note, as part...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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