S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)
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S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)
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About this listen
Legislation
- Part III and Schedule 5 of the Finance Act 1996
- Section 42 and Schedule 12 of the Finance Act 2018
- EU Landfill Directive (1999/31/EC)
- Consultation on Reform of Landfill Tax in England and Northern Ireland (April 2025)
- Paris Agreement 2015
- s1 Climate Change Act 2008Renewed Agenda for European Union – United Kingdom cooperation common understanding (May 2025)
- Environment Act 2021
- The Environmental Targets (Residual Waste) (England) Regulations 2023, regulation 2
Cases
- Waste Recycling Group Ltd v HMRC [2008] EWCA Civ 849; [2009] STC 200
- Patersons of Greenoakhill Ltd v HMRC [2016] EWCA Civ 1250; [2017] 1 WLR 1210; [2017] STC 225
- Devon Waste Management Ltd v HMRC [2021] EWCA Civ 584; [2021] 4 WLR 89; [2021] STC 990
- Joshua Stevens | Pump Court Tax Chambers
- Zizhen Yang | Pump Court Tax Chambers
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