Jayne Harrold

Jayne specialises in the indirect, operational, environmental taxes including landfill tax, climate change levy, aggregates levy, plastic packaging tax, carbon taxes, CBAM, and fuel duty. She has deep sector expertise in power, waste, quarrying, packaging, and manufacturing.

Experience

As a former environment manager who retrained in tax, Jayne has both operational experience and deep technical expertise in environmental taxes. Before joining Evelyn Partners in November 2022 Jayne worked for 18 years in the Big Four. She brings a depth of understanding of how the environmental taxes apply in practice and adds real commercial value and insight.

Jayne has significant experience of managing high value, long running and complex HMRC enquiries and tax dispute resolution, achieving significant outcomes for her clients and avoiding litigation where possible.

Notable client work and achievements

Representing multiple landfill site operators and quarry operators on high value landfill tax enquiries and disputes with HMRC.

Advising a wide range of clients from packaging manufacturers through to retailers on plastic packaging tax which came into force on 1 April 2022.

Advising energy sector clients on the tax implications of new energy generation and distribution models including renewable energy, green gas, combined heat and power plants, hydrogen and battery storage.

Helping clients to access environmental tax reliefs, water discounts and CCL exemptions relevant to their activities, helping them to make significant operational cost savings.

Professional qualifications/memberships

• Chartered Accountants ('CA') - Institute of Chartered Accountants of Scotland (ICAS)
• Chartered Tax Advisor ('CTA') - Chartered Institute of Taxation (CIOT)
  Member of CIOT's Climate Change Working Group
• UK Environmental Law Association, Member of Waste Working Party and Climate Change Working Party
• Associate Membership of Environmental Services Association, Mineral Products Association and British Aggregates Association
• Member of ICAEW's Group A Sustainability Group