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This note reviews the impact of a hard Brexit on the UK's trading relationships with EU Member States and also third countries.
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 ...
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 ...
The withdrawal of the United States ('US') on 8 May 2018 from the Joint Comprehensive Plan of Action ('JCPOA') resulted in US sanctions - previously lifted following the entry into force of the JCPOA - being re-imposed.
In FMX Food Merchants v HMRC [2020] UKSC 1, the Supreme Court ruled in favour of HMRC, overturning last year's Court of Appeal decision, deciding that HMRC could issue a post-clearance demand after the expiry of the ...
If your franchise relies on products being imported into the UK or involves the supply of products to franchisees in the EU then, if at the end of the transition period no free trade agreement is negotiated, you could ...
Since 30 September 2017, the UK has introduced two new criminal offenses which create strict liability for companies if they failed to prevent the facilitation of tax evasion.
On 26th March 2020 the UK Government published its modern slavery statement. In the foreword written by the Prime Minister, he highlighted the determination to take active steps to drive modern slavery out of our supply ...
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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