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CLIMATE-CHANGE


Destination net zero: taxation of voluntary carbon credits premium
Card image Andrew Hedges
Card image Oliver Pendred
Companies are increasingly turning to voluntary carbon credits to achieve their decarbonisation objectives on the path to ‘net zero’. Oliver Pendred and Andrew Hedges (Baker McKenzie) explain the use and taxation of such credits for UK companies.
10 November 2022
International review for June 2022 premium
Card image Tim Sarson
Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).
22 June 2022
How can tax policy help us get to net zero? premium
Card image Brin Rajathurai
Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.
18 November 2021
Net zero review: what can it tell us about the Budget?
The Treasury's Net Zero Review Final Report, published alongside the government's Net Zero Strategy: Build Back Greener and Heat and buildings strategy on 19 October 2021 just over one week before the Autumn Budget on 27...
21 October 2021
Lessons from tax reform for tackling carbon emissions
Card image Lucy Urwin
Is the global minimum tax rate proposal a template for action on climate change?
26 April 2021
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S Lefort v HMRC
31 October 2024
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