Navigate the complexities of environmental taxation with our comprehensive guidance on key regulations, compliance requirements, and current reliefs and incentives promoting sustainability. Stay updated on critical developments to expertly advise your clients and adeptly handle the financial intricacies of environmental law.
Nuisance and the rule in Rylands v Fletcher—common law liability for pollutionPrivate nuisancePrivate nuisance is an unlawful interference with a...
Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiriesCommercial Property Standard Enquiries (CPSEs) are industry...
Sewers and drains—sewerage undertakers’ core duties and powersA sewerage undertaker is the company appointed by the Secretary of State or Ofwat to be...
BREEAM key requirementsWhat is BREEAM?The Building Research Establishment’s Environmental Assessment Methodology (BREEAM) is a method for evaluating...
Landfill tax—England and Northern IrelandWhat is landfill tax?Landfill tax is an environmental tax administered in England and Northern Ireland by the Commissioner of Customs and Excise, HMRC Central Unit (Landfill Tax). For an overview of landfill tax in Wales and Scotland, see Practice Notes:
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
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