S2 Ep1: Environmental taxes: a look at landfill tax reform and the carbon border adjustment mechanism (CBAM)
Episode 1
•
6th October 2025
• Pump Court Tax Chat • Pump Court Tax Chambers
00:00:00
00:56:00
1
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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
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