S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM) cover art

S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)

S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)

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Summary

Legislation

  1. Part III and Schedule 5 of the Finance Act 1996
  2. Section 42 and Schedule 12 of the Finance Act 2018
  3. EU Landfill Directive (1999/31/EC)
  4. Consultation on Reform of Landfill Tax in England and Northern Ireland (April 2025)
  5. Paris Agreement 2015
  6. s1 Climate Change Act 2008Renewed Agenda for European Union – United Kingdom cooperation common understanding (May 2025)
  7. Environment Act 2021
  8. The Environmental Targets (Residual Waste) (England) Regulations 2023, regulation 2

Cases

  1. Waste Recycling Group Ltd v HMRC [2008] EWCA Civ 849; [2009] STC 200
  2. Patersons of Greenoakhill Ltd v HMRC [2016] EWCA Civ 1250; [2017] 1 WLR 1210; [2017] STC 225
  3. 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

Producer: Peter Shevlin

A pod60 production for Pump Court Tax Chambers
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