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CARBON-BORDER-TAXES


The CBAM trilemma premium
Card image Joshua Stevens
The UK’s Carbon Border Adjustment Mechanism launches in January 2027.  Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.
29 January 2025
The VAT review for December 2024 premium
Card image Gary Barnett
In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.
4 December 2024
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
The VAT review for June 2022 premium
Card image Gary Barnett
This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.
8 June 2022
Climate change tax policy: what you need to know premium
Card image Jason Collins
Jason Collins (DLA Piper) discusses the current state of play following COP26 and explains why heads of tax will need to monitor and influence changes to general tax law with climate goals in mind.
2 December 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
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
MOST READ Read all
T Masters v HMRC
27 August 2025
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