It is always tempting to apply windfall taxes to successful energy companies, especially when they tell shareholders they are a veritable “cash machine”. But who deserves to share in these windfall profits (Report, May 18)?

There has been concern in recent years that Google and other global digital giants should be taxed on the basis of their activities and profitability within the jurisdictions where they operate rather than in a carefully constructed haven.

Shouldn’t we, by the same logic, ensure that any clawback of windfall profits of BP, Shell and others is shared between all the many countries where they have activities? Or, more sensibly, we may conclude that we should not encourage expedient windfall taxes whenever governments feel the political pinch.

John Sargeant
London SW19, UK