Artwork for podcast Pump Court Tax Chat
S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)
Episode 16th October 2025 • Pump Court Tax Chat • Pump Court Tax Chambers
00:00:00 00:56:00

Share Episode

Shownotes

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

 

Links

Chapters

Video

More from YouTube