Everything's turning green even taxation

Oliver, Alun

Everything's turning green even taxation - 2007 - Property Forecast 10(06) June 2007, 14-15(2) .

Examines environmental taxation and incentives. Considers its purposes to be revenue raising, behaviour modification and public acceptability. Examines landfill tax; land remediation tax relief; business premises renovation; Enhanced Capital Allowances; and the Stamp Duty exemption for zero carbon housing. Argues that there is little precedent case law due to the recent nature of such measures.


LAND REMEDIATION
FINANCE ACT 2001
FINANCE (NO. 2) ACT 2005
BUSINESS PREMISES
ENHANCED CAPITAL ALLOWANCE SCHEME
ZERO-ENERGY HOUSING
STAMP DUTY LAND TAX


United Kingdom--