Description
Some aspect or other of the negative impact of human activities upon the environment hits the headlines on an almost daily basis. While differences remain between the major industrialised nations over the steps which should be taken to reduce that impact, many European countries, including the UK, have introduced rules to their tax systems to penalise those activities likely to cause most environmental damage, and have introduced tax incentives to reduce detrimental environmental impact.
Businesses which are involved in any activity identified by the law as attracting an environmental tax penalty will need to know what their liabilities and obligations are. Equally, businesses eligible for environmental tax incentives will want to be in a position to claim their full entitlement to allowances.
This book covers the UK ?penalty? taxes, namely landfill tax, climate change levy and the aggregates levy, as well as the topical issue of the EU emissions trading scheme and the system which allows companies a tax deduction for the costs of cleaning up contaminated land. It also deals with the tax incentives, such as special benefit rules for cars with low CO2 emissions and tax incentives to encourage staff to cycle to work.
The book provides a comprehensive guide to the current range of UK environmental taxes and incentives aimed at businesses (and their advisers) potentially affected by them.
FIIT Ian Fleming
Ian Fleming spent 26 years with Customs before joining the Armstrong Watson Group of Chartered Accountants in 1989. He has experience of the full range of customs and excise work, VAT, and the other indirect taxes. He is also Chairman of the North East Chapter of the VAT Practitioners Group.
Ian is a director of The Institute of Indirect Taxation, as well as being Chairman of the North East Chapter of the VAT Practitioners Group.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
