This edition of Tax Insight contains a selection of articles that reflects material which has been published recently by members of the unit, or which is being circulated in order to keep our clients in contact with recent developments. They relate to a variety of different areas. As will be seen from Beverley Tanner's article on the subject, the Chancellor's Budget Day promises to introduce tax legislation which is related to environmental issues is being fulfilled by the introduction of a series of new taxes, all of which are falling within the ambit of Customs & Excise. The details of these taxes are still to emerge, but one thing that is beyond doubt is that they are going to constitute a considerable new cost to the businesses concerned.
