As we have previously noted, it is always a pleasure to see information that we have put into the public domain picked up and quoted by other professionals. We were therefore delighted to see this post that provides a direct reference to what our very own Brian Dinnis said in March 2018. If anyone wishes to compare the En-Plan post with the original, they can find it here.

HMRC guidance about the taxation of ecosystem services
HMRC published its long awaited technical note on the taxation treatment of income and expenditure on biodiversity net gain (BNG) units, nutrient

