As it stands, the UK will cease to be a member state of the European Union as of 30 March 2019. On 24 November 2018 the UK and the EU agreed to enter into a Withdrawal Agreement. The Withdrawal Agreement provides in Article 127 (6) that during a transition period from 30 March 2019 to … Continue Reading
The ECJ rendered today, 10 December 2018, its judgement in case C 621/18 Wightman in relation to the question whether the UK can unilaterally withdraw its Brexit notice of 29 March 2017. There are three key take aways from that judgement:… Continue Reading
In an Opinion released today Advocate General Campos Sánchez-Bordona has proposed that the Court of Justice should declare that Article 50 TEU allows for the unilateral revocation of a notification by a Member State of an intention to withdraw from the EU. The Advocate General’s Opinion is not binding on the Court of Justice. Many … Continue Reading
Brexit gives rise to significant challenges for the UK in relation to VAT. The UK aspires to frictionless cross-border trade with the EU after it has left, or at least borders that are as frictionless as possible, but, at least until technology has further advanced, VAT necessitates a border between those who are inside a … Continue Reading
The government has said it will publish an immigration white paper in the coming weeks. This should provide details of the specific immigration policies that it intends to introduce. We are hoping that businesses will be given a formal opportunity to comment on these policies and raise concerns. Given that the proposals are likely to … Continue Reading
In this Tax Notes Podcast, our tax and public policy partner, Jeremy Cape, discusses the tax issues arising from Brexit. Tax Notes Talk are weekly discussions of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.… Continue Reading
Faisal Islam, Political Editor at Sky News, today reported that the Trade Secretary Liam Fox is visiting Korea, a key trade partner of the UK. I noticed that Islam tweeted what has long been suspected regarding the possible rollover of the EU-Korea FTA, namely that “the EU has not and will not write key letter … Continue Reading
The clock is ticking! With only seven months left until the leaves the EU on 29 March 2019. With the European Council Summit on 18 October 2018 eagerly anticipated by all parties there is some expectation, that until that date it will not be resolved whether the UK and EU are able to agree on … Continue Reading
Click here to read Jeremy Cape and Dickie Chan’s discussion on the proposed VAT rules that will apply if the UK leaves the EU on 29 March 2019 without a deal on trade or other laws and regulations.… Continue Reading
On 18 July 2018, the German Department of State distributed to associations in Germany, a first ministerial draft of a German Federal Brexit Implementation Act, Brexit-Übergangsgesetz (BrexitÜG), for consultation by 8 August 2018.… Continue Reading
On 19 July 2018 the EU Commission published a paper on “Preparing for the withdrawal of the UK from the EU on 30 March 2019”. The paper deals both with a “Deal Scenario” where the EU27 and the UK enter into a binding Withdrawal Agreement prior to 29 March 2019 and also with a “No … Continue Reading
On Friday, the British Cabinet met in Chequers, the Prime Minister’s country retreat, to agree among itself, a position to propose to the EU27 on its intended future relationship with the EU after Brexit. A mere two years after the referendum. Key points involved agreeing to maintain a “common rulebook” for all goods and agricultural … Continue Reading
Please see below our latest insight into the legal position of the proposed Brexit transition period. Firstly we have examined the legality of the transition period; if the transition period applies in the domestic jurisdictions of the other 27 Member States; taken a closer look at identifying any gaps in EU law during the transition … Continue Reading
The Home Office recently published details of its EU Settlement Scheme with information on how EU citizens in the UK can apply for settled or pre-settled status when the scheme is phased in towards the end of 2018. Our Brexit FAQs provide practical guidance on the key points of the scheme and can be forwarded … Continue Reading
This week we’ve partnered with EEF on a new report ‘Navigating Brexit: the Migration Minefield’. The report highlights the need for clarity, simplicity and urgency in the Government’s messaging to stem the flow of EU citizens from the UK, taking their much needed skills with them. A copy of the full report can be accessed … Continue Reading
Some surprises have been unearthed in a report from Parliament’s European Scrutiny Committee on the future of VAT in the UK after Brexit. Published in accountingweb.co.uk this week, Jeremy Cape examines the report and demystifies what it means. The European Scrutiny Committee, chaired by long-time eurosceptic Sir William Cash, published its report on VAT: EU … Continue Reading
The UK’s retail sector is one amongst many that will be significantly affected by the country’s withdrawal from the EU following a transition period. Yesterday we are launched the first edition of the Quarterly UK Retail Brexit Trade Review. The Review contains economic, policy and legal analysis on the impact of changed trading terms and … Continue Reading
On 28 February the EU27 produced a draft Withdrawal Agreement about which many have already written. Notably the UK had not previously produced its own draft (lawyers generally like to produce first drafts of documents as it gives control of the negotiation to them). To those of us unfortunate enough to live and breathe Brexit on … Continue Reading
Following the EU Commission’s draft Withdrawal Agreement published on 28 February 2018, we have updated our FAQ document for EEA nationals in the UK. This can be forwarded directly to your affected staff and is intended to answer their most immediate questions on Brexit. We will continue to update this as and when the situation … Continue Reading
The importance of the chemicals industry to the UK economy and the extent to which it is integrated into European markets, whether through trade, supply chains, regulation, or R&D, means that the UK government must deliver a Brexit that minimizes disruption and ensures the best possible outcomes for the sector. There has to be clarity … Continue Reading
“The representatives of the EU27 Member States yesterday adopted the negotiating directives for the transition period after the UK’s withdrawal from the EU. They do not contain any surprises but are in line with the constitutional framework within which the Commission and the Council are acting. The EU27 have formally proposed that there will be … Continue Reading
The European Commission has published an important notice warning of the consequences that Brexit will have in the field of industrial products, which are subject to CE Marking requirements when placed on the European Union (EU) market. For those products, the European Commission confirmed that to demonstrate compliance with CE Marking requirements for products placed … Continue Reading
Following the joint report published by the EU and the UK government on 8 December 2017 relating to progress during phase 1 of the Brexit negotiations, we have updated our FAQ document for EEA nationals in the UK. This can be forwarded directly to your affected staff and is intended to answer their most immediate … Continue Reading
The UK Supreme Court has today delivered its judgment in the long-running Littlewoods VAT case. The facts are seemingly straightforward and achingly dull. Between 1973 and 2004, Littlewoods overpaid VAT to Her Majesty’s Revenue and Customs (HMRC) in respect of commissions paid to its agents who distributed mail-order catalogues (common in the pre-online age).… Continue Reading
