Angus Evers
Angus qualified as a solicitor in 1999 and has been the head of the environmental law practice at national law firm Shoosmiths LLP since 2016. Prior to that he was a partner in the planning and environment group at King & Wood Mallesons (formerly SJ Berwin). He specialises in advising on the environmental, health and safety aspects of major infrastructure projects and corporate, banking and real estate transactions.
He has particular expertise in the energy and infrastructure sectors, and has advised clients including operators and developers of power stations, wind farms (both onshore and offshore), LNG terminals, ports, and underground and undersea gas storage facilities, as well as public sector and government organisations. His work includes drafting and negotiating warranties, indemnities and agreements on environmental liability. He also has considerable experience in areas as diverse as contaminated land, waste management, asbestos management, producer responsibility, emissions trading, renewable energy, and carbon capture and storage. Additionally, he has experience of both criminal and civil litigation, including defending regulatory prosecutions, bringing civil claims for environmental damage and advising on the judicial review of decisions of regulatory bodies.
Angus has a master’s degree in environmental law. He is a member of the United Kingdom Environmental Law Association (UKELA), and is the co-convenor of UKELA’s waste working party. He is also a member of the International Chamber of Commerce UK’s committee on environment and energy, which holds regular meetings with the UK government on the development and implementation of environmental law and policy. He is ranked in Chambers Directory as an expert in environmental law and is a Fellow of the Royal Society of Arts.
Practice Area
Panel
- Consulting Editorial Board
Membership
- UK Environmental Law Association
Education
- University of Durham: BA (Hons) (Combined Social Sciences)
- College of Law, Guildford: CPE, LPC
- De Montfort University, Leicester: LLM (Environmental Law)
12 Contributions by Angus Evers
PRACTICE NOTES
A practitioner’s guide to the UK Climate Change Levy: scope, taxable supplies, rates (incl. CPS), exemptions, registration, CCAs, compliance, penalties, VAT, and 2024–26 reforms incl. hydrogen electrolysis exemption
What is the climate change levy?
The climate change levy (CCL) is a compulsory charge on energy used by UK businesses. It is applied at the point of supply, referred to as taxable supplies. HMRC oversees the levy, while energy suppliers add the charge to invoices and collect it. The levy applies to most non-domestic electricity, gas and solid fuels across the United Kingdom.
Taxable supply
A taxable supply means the provision of a taxable commodity, which can include self-supply, by an energy supplier to a business consumer that is not excluded from, or exempt under, the CCL.
What is a business consumer?
Business consumers are those operating in:
industry
commerce
agriculture
public administration
Definition of self-supply
A self-supply arises when a gas or electricity supplier, or a producer of other taxable commodities, uses its own output for its own business activities (e.g., heating and lighting administration buildings not directly linked to production) that it would otherwise deliver to another party. Energy used by a power producer is not subject to the CCL where that energy is required for, and directly connected with, producing or distributing further fuel...
Environment
PRACTICE NOTES
Environment Agency (England): enforcement powers, compliance duties, investigations and priorities—practical guidance for lawyers advising regulated operators
What is the Environment Agency?
The Environment Agency (EA) is an executive non-departmental public body, created in 1996 and sponsored by the UK government’s Department for Environment, Food and Rural Affairs (Defra). It is tasked with protecting and enhancing the environment in England, and held comparable responsibilities in Wales prior to 2013. Alongside the EA, other regulators, such as local authorities, also have powers to enforce environmental legislation.
Summary of objectives
The EA presents itself as the leading public body for protecting and improving England’s environment, aiming to create better places for people and wildlife while enabling sustainable development. Its corporate report identifies three long-term goals:
a nation resilient to climate change
healthy air, land and water
green growth and a sustainable future
These priorities align with central government’s 25 Year Environment Plan 2018, as updated by later Environmental Improvement Plans, and the Environment Act 2021. The EA’s remit covers regulation of major industry and waste, the treatment of contaminated land, water quality and resource management, fisheries, and responsibilities for inland river and estuary...
Environment
PRACTICE NOTES
Landfill Disposals Tax (Wales): scope and liability, rates (2025–2026), exemptions, reliefs, registration, returns, record-keeping and customer insolvency credit
What is landfill disposals tax?
Landfill disposals tax is an environmental levy overseen by the Welsh Revenue Authority. From 1 April 2018, sending waste to landfill in Wales ceased to fall under UK landfill tax and instead became liable to landfill disposals tax.
In June 2017, the Welsh Parliament (Senedd) approved the Landfill Disposals Tax (Wales) Bill. This measure replaces UK landfill tax in Wales with effect from 1 April 2018. The Bill followed a consultation, with Welsh Ministers exercising powers granted by the Wales Act 2014. It received Royal Assent on 7 September 2017, creating the Landfill Disposals Tax (Wales) Act 2017 (LDT(W)A 2017). The Landfill Disposals Tax (Wales) Act 2017 (Commencement No 1) Order 2017, SI 2017/955, was made on 28 September 2017. These arrangements apply across Wales...
Environment
PRACTICE NOTES
Landfill Tax (England and Northern Ireland): liability, taxable disposals, rates, exemptions, compliance, penalties, credits, registration, record-keeping and recent reforms with case law
What is landfill tax?
Landfill tax is an environmental levy managed in England and Northern Ireland by the Commissioner of Customs and Excise, through HMRC Central Unit (Landfill Tax). For an overview of landfill tax in Wales and Scotland, see the Practice Notes on Landfill disposals tax (Wales) and Scottish landfill tax.
Who pays landfill tax?
Ordinarily, the ‘operator’ of the landfill site is responsible for paying landfill tax. The operator is the permit holder for a landfill site, or the person who ought to have a permit for sites where material is disposed of. If the permit holder has no direct involvement in operating the site itself, the liability to pay the tax also extends to the ‘controller’ of the site.
The controller is the person who decides what material is permitted to be disposed of at the particular landfill site.
A person acting purely as an agent or as an employee of someone else is not a controller.
Accordingly, if the person named on the permit fails to pay the tax, the controller will be ultimately jointly and severally liable for the debt...
Environment
PRACTICE NOTES
Legal and practical framework for managing asbestos in soils and made ground: CIRIA C733, CAR 2012 and CL:AIRE/JIWG CAR-SOIL guidance on risk assessment, remediation and contractor selection
Summary
In March 2014, the Construction Industry Research and Information Association (CIRIA) published new guidance on the management of risks linked to the occurrence of asbestos in soils and made ground. This Practice Note outlines the background to that guidance and summarises its principal aspects. It also stresses that the Control of Asbestos Regulations 2012, SI 2012/632 (CAR 2012) apply to asbestos within soils. In July 2016, Contaminated Land: Applications in Real Environments (CL:AIRE) and the Joint Industry Working Group (JIWG) released further industry guidance on the application of CAR 2012 to asbestos in soil and to construction and demolition materials.
The need for guidance
The number of deaths from asbestos-related diseases in the UK has risen sharply in recent decades, reaching around 2,000 per year in 2010, but was expected to have peaked at about 3,400 annually in 2020. This is largely due to the long latency period between exposure and the development of symptoms, as well as continued unintentional exposure, particularly within the construction sector. Awareness of the issues surrounding asbestos in soil has been increasing over recent years across the sector...
Environment
PRACTICE NOTES
Office for Environmental Protection: statutory framework, jurisdiction, functions and enforcement under the Environment Act 2021 (England and Northern Ireland)
Background
This public body safeguards and enhances the environment by holding government and other public authorities to account in England and Northern Ireland. Its origins lie in a 2018 Department for Environment, Food and Rural Affairs (Defra) consultation, 'Environmental Principles and Governance after the UK leaves the EU'. That consultation proposed 'a new, independent and statutory body holding government to account for the environment', replacing European Union (EU) oversight and enforcement that would end when the UK left the EU. Those proposals were developed in the Draft Environment (Principles and Governance) Bill, which then evolved into the Environment Act 2021 (EA 2021).
Environment Act 2021
EA 2021 received Royal Assent on 9 November 2021. For information on its development, see Practice Note: Environment Act 2021—developments [Archived]. Sections 22–49 and Schedules 1 and 3 establish the OEP and set out its functions. The OEP came into existence on 17 November 2021. Before then, the Interim Environmental Governance Secretariat (IEGS) operated from 1 January to 1 July 2021, and the 'Interim OEP' from 2 July to 16 November 2021. For more information on the...
Environment
PRACTICE NOTES
Transfrontier waste shipments: England and Wales and CJEU case law on classification, export scope, documentation, strict liability and animal by-products under the WSR/TFSR
International shipments of waste to and from the UK
Movements of waste across borders involving the UK fall under the Assimilated Waste Shipment Regulation 1013/2006 (UK WSR) together with the Transfrontier Shipment of Waste Regulations 2007, SI 2007/1711 (TFSR). Within Northern Ireland, the EU Waste Shipment Regulation 1013/2006 (EU WSR) still applies. For an overview of the EU WSR and the UK WSR, see Practice Note: GB Assimilated Regulation on Shipments of Waste—snapshot. For context on the Basel Convention, the accord governing transboundary transfers of hazardous waste, see Practice Note: The Basel Convention—snapshot. For guidance on duties under the TFSR, see Practice Note: Transfrontier shipments of waste—compliance and controls. For offences, enforcement and sanctions under the TFSR, see Practice Note: Transfrontier shipment of waste—offences, enforcement and penalties. This Practice Note provides a concise review of reported decisions, first from the domestic courts, and then from the Court of Justice of the European Union (CJEU). Following Brexit, CJEU rulings no longer bind the UK; however, EU case law continues to bind lower courts unless a superior UK court has reconsidered and departed from it. UK courts may take account of pre-Brexit CJEU authorities when interpreting assimilated law where relevant. For further...
Environment
PRACTICE NOTES
Transfrontier waste shipments: UK offences, regulators, civil sanctions and penalties under the TFS Regulations 2007 and the assimilated EU Waste Shipment Regulation
The Transfrontier Shipment of Waste Regulations 2007, SI 2007/1711 (TFSR)
The TFSR, as revised by the Transfrontier Shipment of Waste (Amendment) Regulations 2008, SI 2008/9 and the Transfrontier Shipment of Waste (Amendment) Regulations 2014, SI 2014/861, set out how EU Assimilated Regulation 1013/2006 on Shipments of Waste (WSR) is enforced. This Practice Note outlines the offences created under the TFSR, how those rules are enforced, and the potential penalties on prosecution. For more information on obligations under the TFSR, see Practice Note: Transfrontier shipments of waste—compliance and controls.
The Environment Act 2021 (EA 2021) expanded the powers in section 141 of the Environmental Protection Act 1990 (EPA 1990) to make regulations to prohibit or restrict waste imports and exports, enabling further regulations relating to the regulation of imports and exports of waste, and the transit of waste for export. EPA 1990, s 141(1A) gives further detail on the provision that can be made by those regulations. This includes banning or restricting waste imports and exports, the landing and loading of waste in the UK, loading waste for export, or the transit of waste for export. EPA 1990, s 141(1B) clarifies that regulations can...
Environment
PRACTICE NOTES
UK Climate Change Agreements (CCA): eligibility, CCL relief, targets (periods 7–9), penalties, UK ETS interaction, and 2026–2033 extensions
What is the climate change agreement scheme?
The CCA scheme enables eligible facilities to benefit from a reduced rate on the Climate Change Levy (CCL). Refer to Practice Note: Climate change levy. CCAs are voluntary arrangements under which an eligible energy‑intensive facility can obtain up to a 90% cut in CCL, and a 100% reduction for energy used in specified energy‑intensive (metallurgical and mineralogical) industrial processes, provided it signs up to energy efficiency targets agreed with government. “CCA” is defined in Schedule 6, paragraphs 46–48 of the Finance Act 2000 (FA 2000).
The scheme operates through a two‑tiered structure:
Umbrella agreements — the Department for Energy Security and Net Zero (DESNZ) and industry sectors negotiate umbrella terms. The agreement is then held between the sector or trade association and the administrator, and sets out sector commitments, obligations and administration procedures.
Underlying agreements — individual agreements between the administrator and the operator of the eligible facility, specifying the facility’s targets, obligations and administration procedures.
The current CCA scheme started on 1 April 2013 and continues until 31 March 2027...
Environment
PRACTICE NOTES
UK regime governing transfrontier waste shipments: legislative framework, notification and PIC, green list, WEEE reforms (2025), EU divergence, competent authorities, enforcement
Legislative and policy framework
At the international level, the Basel Convention on the control of transboundary movements of hazardous wastes and their disposal (the Basel Convention) sets out the system for overseeing how hazardous and specified other wastes are moved and managed. Waste must be moved and recovered in an environmentally sound way to prevent pollution or risks to human health. The UK is a party to the Basel Convention. See Practice Note: The Basel Convention—snapshot.
Decision III/I (Amendment to the Basel Convention) bars the transboundary transfer of hazardous waste to countries that are not members of the OECD or the EU and Liechtenstein. This restriction took effect in the UK on 1 January 1998 through the amendment of Council Regulation (EEC) No 259/93 by Council Regulation (EC) No 120/97.
At the European level, Waste Shipment Regulation (EC) No 1013/2006 (Waste Shipment Regulation) transposed the Basel Convention into EU law, establishing controls on transfrontier waste shipments. In GB, Assimilated Regulation (EC) No 1013/2006 (Assimilated Waste Shipment Regulation) (‘Assimilated WSR’) applies. In England and Wales, the Assimilated WSR is supplemented by the Transfrontier Shipment of Waste Regulations 2007 (TFSR 2007), SI 2007/1711, and...
Environment
PRACTICE NOTES
Waste exemptions under the Environmental Permitting (England and Wales) Regulations 2016: categories, registration, conditions, reforms, enforcement consequences, NWFD storage, record-keeping and charges
Relevant legislation
In England and Wales, the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154, set the applicable legal framework. These provisions initially transposed the EU Waste Framework Directive 2008/98/EC—see Practice Note: EU Waste Framework Directive—snapshot. Government guidance explains how to register or renew waste exemptions and how to choose the appropriate exemption for a waste management activity.
What are waste exemptions? A waste exemption is a waste operation that does not need an environmental permit, as long as the particular limits and conditions of that exemption are satisfied. Under EPR 2016, no person may operate a ‘regulated facility’ except in accordance with an environmental permit. A regulated facility covers ‘installations’ and ‘waste operations’, but excludes an ‘exempt facility’.
For clarification of the terms ‘regulated facility’, ‘installation’ and ‘waste operation’, see Practice Note: Environmental Permitting Regulations 2016—waste installations, waste operations and exempt waste operations. A waste activity is exempt from the requirement to obtain an environmental permit where it is not undertaken at an installation and it matches the descriptions and conditions specified in EPR 2016, Schedule 2, para...
Environment
PRACTICE NOTES
Waste incineration under EPR 2016 in England and Wales: permitting, installations, small waste incineration plants, medium combustion plant, exemptions, offences, and Clean Air Act and statutory nuisance controls
Environmental Permitting Regime—waste incineration
Waste incineration is overseen within the UK environmental permitting framework, chiefly through the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154, Sch 20. EPR 2016, SI 2016/1154 came into effect on 1 January 2017, consolidating and revoking the Environmental Permitting (England and Wales) Regulations 2010 (EPR 2010), SI 2010/675. EPR 2016, SI 2016/1154 is the principal set of rules for permitting and compliance in England and Wales, applying across numerous industries and activities.
What is waste incineration? The term is often used interchangeably with ‘energy from waste’ (EfW) or ‘waste to energy’ to describe the thermal treatment of waste to produce electricity and heat. This Practice Note also covers regulation of smaller-scale waste burning for disposal, such as bonfires. Energy recovery from waste can be achieved via various technologies, including:
pyrolysis
gasification
plasma processes
These are outlined in more detail in Practice Note: Waste to energy—technologies. This note concentrates on incineration by oxidation—the burning of waste in air, with or without energy recovery. For more information on the...
Environment
If you expected to see yourself on this page, click here.
