ENVIRONMENTAL TAXES

In terms of green tax incentives, the UK is lagging behind some other jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde (Travers Smith) consider how the UK should respond.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.

Jason Collins

With business leaders calling on the government for a ‘green recovery’ from Covid-19, it is time to rethink our tax system to make it green at its core, writes Jason Collins (Pinsent Masons).

For a number of years, the UK government has been keen to get North Sea field interests into the hands of parties who will maximise the economic recovery from those assets.One of the stumbling blocks to such assets transferring is that the new owners...

The Landfill Tax (Amendment) Regulations, SI 2016/376, reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016.

Andrew Packman

The unprecedented attention on companies’ tax affairs has led to a response from both global bodies and individual companies, writes Andrew Packman (PwC).

Santhie Goundar

Travellers in the UK are hit by some of the world’s highest taxes on flying, according to a new study by accountancy firm UHY Hacker Young. The UK imposes air passenger duty (APD) of £13 on short haul flights, and £71 on long haul flights leaving from airports in England and Wales.

Santhie Goundar

Revenue Scotland is consulting until 15 July 2015 on revisions to guidance on the correct rate of Scottish landfill tax chargeable on contaminated soils. The document proposes two options involving additional objective tests for determining whether material is non-hazardous.