This week's edition of Environment weekly highlights includes: analysis of the Supreme Court decision in HMRC v Orsted West of Dutton Sands (UK) Limited and others, which decided that expenditure on environmental surveys and studies for windfarms was not incurred ‘on’ the provision of plant for capital allowances purposes. In addition this week, , the Department for Environment, Food and Rural Affairs (Defra) has announced the first tranche of species to receive funding under the expanded Species Recovery Programme, implementing the £90m investment in threatened species recovery across England, Defra, the Environment Agency (EA) and Natural England, have introduced Strategic Policy Statements directing regulators to prioritise outcomes over administrative processes in planning and environmental assessments. In addition this week, we have also published a new Practice Note, Water, flooding and drainage law—new starter guide.