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The Government has enacted the Taxation (Cross-border Trade) Act 2018, to establish an independent UK trade and customs regime. This will be necessary as from Brexit when the UK leaves the EU Customs Union. Whilst the ...
This note reviews the impact of a hard Brexit on the UK's trading relationships with EU Member States and also third countries.
As of 1 January 2021, the United Kingdom (UK) left the EU Single Market and the EU Customs Union, following the end of a transition period. As a result, supply chains and sales channels involving the UK are now governed ...
It will not have escaped anyone's attention that the Brexit also has consequences in the tax field. Since the levying of VAT and excise duties is harmonised and coordinated by Brussels, the Brexit will mainly affect ...
The UK and the EU agreed a Trade and Co-operation Agreement (TCA) on 24 December 2020 which came into force on 1 January 2021 on 'basis' which is provisional until full ratification. The TCA covers many areas, mainly ...
The UK left the EU on January 31st 2020. As a result of the transition period in the Withdrawal Agreement, EU law will continue to apply in and in relation to the UK until the end of the transition period - scheduled to ...
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