How green is your valley?
| Category | Technical Articles |
| Author | Technical Department |
Environmental taxes discussed by Ian Fleming, Group Indirect Tax Specialist, Armstrong and Watson. This article appeared in the January 2004 issue of Tax Adviser. To download the article in Adobe (pdf) format, please click on the link below.
KEY POINTS
- The liability of the supply
- When is registration required?
- Interaction with VAT
- Exclusions and exemptions
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Technical Department
020 7235 9381
January 2004 by Ian Fleming
