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How green is your valley?

Category Technical Articles
AuthorTechnical Department
Article on the climate change levy by Ian Fleming, Group Indirect Tax Specialist for Armstrong Watson, Chartered Accountants. This article appeared in the February 2004 issue of Tax Adviser. KEY POINTS

  • The liability of the supply
  • When is registration required?
  • Interaction with VAT
  • Exclusions, Exemptions, Reduced and Half Rates

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

February 2004 by Ian Fleming


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