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Tax law aspects of adopting and operating green transport plans
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Snape, John (1999) Tax law aspects of adopting and operating green transport plans. Environmental Law Review, 1 (2). pp. 95-124. ISSN 1461-4529.
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Official URL: http://dx.doi.org/10.1177/146145299900100203
Abstract
This paper seeks to analyse the tax law aspects of adopting and operating green transport plans, both for the employer and the employee. The author has attempted to present the analysis in a way accessible to non-tax specialists. The paper also seeks to evaluate the extent to which current tax law and practice may assist, prevent or simply be a neutral factor in the adoption and operation of a green transport plan. The importance of the analysis is reflected in recent legislative changes and a recent statement of government policy on transport.
| Item Type: | Journal Article | ||||
|---|---|---|---|---|---|
| Subjects: | H Social Sciences > HE Transportation and Communications K Law [Moys] > KF Common Law, British Isles |
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| Divisions: | Faculty of Social Sciences > School of Law | ||||
| Library of Congress Subject Headings (LCSH): | Transportation -- Law and legislation -- Great Britain, Transportation -- Government policy -- Great Britain | ||||
| Journal or Publication Title: | Environmental Law Review | ||||
| Publisher: | Blackstone Press | ||||
| ISSN: | 1461-4529 | ||||
| Official Date: | 1999 | ||||
| Dates: |
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| Volume: | 1 | ||||
| Number: | 2 | ||||
| Page Range: | pp. 95-124 | ||||
| Status: | Peer Reviewed | ||||
| Publication Status: | Published | ||||
| Access rights to Published version: | Restricted or Subscription Access |
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