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Environmental taxes
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Environmental taxes
ENVIRONMENTAL-TAXES
General Election 2024: tax in the manifestos
Liz Hudson
Jane Duncan
Liz Hudson and Jane Duncan (Evelyn Partners) report the tax policies of
the main parties – with additional comment from the IFS and Tax Policy
Associates.
A guide to tax and ESG for in-house Heads of Tax
Charles Yorke
Brin Rajathurai
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate
the complex and evolving landscape of tax and ESG.
Green and pleasant land? VAT and Natural Capital
Brigitte Potts
Joshua Stevens
Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax
Chambers) consider the VAT implications of credits or biodiversity units in
tackling climate change.
Gunfleet Sands Ltd v HMRC
Capital allowances disallowed for windfarm studies expenditure.
The electricity generator levy: an introduction
Hiral Bhatt
Hiral Bhatt (Alvarez & Marsal) examines how the new levy will work and uncovers some uncertainties yet to be resolved.
Green tax incentives: an opportunity or a threat?
Silvana Van der Velde
Laura Hodgson
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.
2020: five trends in international tax
Chris Sanger
Chris Sanger (EY) considers five key trends that have moved forward over
2020 and are building up pressure for action in the future.
Green issues: ‘government opts for environmentally unfriendly option’
Matthew Hodkin comments on the Budget and green issues
EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
Read all
Grand Smile Design Ltd v HMRC
Raising standards without regulating the profession
Consultation tracker
The Executors of Hunt and others v HMRC
HMRC manual changes: 4 September 2026