BREXIT

The government consults on a new customs tariff.  

As of exit day (11pm on 31 January 2020), the UK ceases to be an EU member state and will no longer participate in the political institutions and governance structures of the EU. However, in accordance with the transitional arrangements provided in...

Key points from the UK’s final regulations implementing DAC 6.

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

The challenges are yet to come, writes Richard Asquith (Avalara).

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews. 

Can the lawfulness of the prime minister’s advice to the Queen be challenged in the courts? Michael Conlon QC (Temple Tax Chambers) reviews the Supreme Court's ground-breaking judgment.

It seems unlikely, writes Heather Self (Blick Rothenberg).