Overview

Tolley's Excise Duties Handbook is a comprehensive compilation of UK and European legislation in relation to excise duties. It is an invaluable tool for anyone working for HM Revenue and Customs and tax practitioners specialising in the field of excise duties. It is also useful for managers of companies that have to deal with issues involving excise duties. The work is compiled by Jeremy White, a barrister at Pump Court Tax Chambers who works in the area of customs and excise law. This handbook, which complements Tolley's Customs Duties Handbook , provides material relating to the following subjects: General law relating to excise duties; Product excise duties, namely hydrocarbon oil duties, tobacco products duty and alcoholic liquor duties; Environmental duties - air passenger duty, climate change levy, landfill tax and aggregates levy; Betting and gaming duties; and, Vehicle excise duty.

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