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He said Imperial's "consistent financial performance" continued to support growth in net revenue and adjusted operating profit, with free cash flow of GBP 2.6 billion generated over the past 12 months

However, there are exceptions, such as sales to international organisations which are treated as exports, and exports to special EU territories

[3] AfricLaw 6 Sep 2022 Gaopalelwe Mathiba The Shell seismic survey judgment: A further endorsement of meaningful consultation Eastern Cape High Court has ruled that the exploration rights granted by the Minister of Mineral Resources and Energy Affairs to Impact Africa and Shell were unlawful

For example, someone who received advance payments of the credit for the 2024 calendar year will need to file a tax return and reconcile their APTC for 2024 before the April 2025 deadline