Going green?

Got your holiday planned out? I expect you'll be going somewhere nice; but will you be feeling a little bit guilty about all those carbon dioxide gases jetting off into the sunset with you?

Maybe you'll just go to Blackpool instead? Perhaps not.

Maybe you'll salve your conscience and go in for 'carbon offsetting'.

One website tells me that for £15 they'll offset your carbon emissions to all European destinations; £30 will get your conscience to Miami in one piece and £50 will enable it to go surfing in Australia - although your efforts will probably still not be enough to solve the 'hole in the ozone layer' problem so I should take some factor 25 with you.

But our increasing concern for all issues 'green' means that the tax aspects should also be of interest to Taxation 2 readers.

Is this the moment to be specialising...