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

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

• Joshua Stevens | Pump Court Tax Chambers
• Zizhen Yang | Pump Court Tax Chambers