Environmental taxes
2011 review: environment
Mark Schofield and Jayne Harrold review the top five tax developments in 2011 affecting environmental taxes15 Dec 2011
VAT and Climate Change Levy notices updated
HMRC has announced updates to the following VAT notices during the past month: Notice 143 A guide for international post users Notice…23 Nov 2011
Air passenger duty cut for Northern Ireland confirmed
The government has confirmed that from 1 November 2011 the rate of air passenger duty for direct long-haul passengers departing…19 Oct 2011
Air passenger duty haul
HMRC’s Large Business Service has collected £600m in ‘unpaid air passenger duty’ from airlines and tour operators through its compliance…19 Oct 2011
Air passenger duty cut for Northern Ireland
Air passenger duty will be cut from 1 November for passengers travelling on direct long-haul routes departing from airports in…28 Sep 2011
Carrier bags: regulations
The Single Use Carrier Bags Charge (Wales) (Amendment) Regulations, SI 2011/2184, make changes to the regulations, which come into force…16 Sep 2011
Press watch: green taxes
‘MPs on the Environmental Audit Committee report that the public are becoming cynical about so-called ‘green taxes’ and suspect they…13 Jul 2011
Carrier bags charge: HMRC guidance
The compulsory charge on 'single-use' carrier bags, which retailers will be required to charge to customers in Wales with effect…28 Jun 2011
Climate Change Levy: combined heat and power
Revenue & Customs Brief 22/11 clarifies guidance on the acquisition of electricity from a combined heat and power station and…14 Jun 2011
Green taxes in 2011
Mark Schofield and Harry Manisty examine what the recent policy announcements on green taxes mean for tax professionals in UK businesses. Plus an in-house perspective from Will Morris explaining the impact on General Electric’s business2 Jun 2011
Climate change levy: regulations
The Climate Change Levy (Suspension of Transport Exemption) (Revocation) Order, SI 2011/1178, revokes with effect from 1 April 2011 SI…6 May 2011
Climate Change Levy: regulations
The Climate Change Levy (Suspension of Recycling Exemption) Order, SI 2011/1023, suspends the exemption in respect of taxable commodities supplied…4 Apr 2011
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