Transport and the PBR

Sometimes it is easy to assume that trends in tax legislation are apparent to everyone. The truth is that everyone has a different perspective of any given change as well as a different perspective on the overall context in which a change is made in the same way that a football referee may miss a handball that is obvious to everyone in row Z of the stadium. This article looks at recently implemented and currently proposed changes to the tax system that will affect different elements of the transport sector. From a practitioner's viewpoint these seem to be a disparate selection of unconnected measures but businesses in the...