Legislation

Parliament has, so far, passed two main pieces of legislation relevant to indirect tax.

This FACTSHEET, prepared by the CIOT, ICAEW & ICAS, looks at The Taxation (Cross-border Trade) Act 2018 (aka the Customs Bill) which received Royal Assent on 13th September 2018. The Act provides a framework of enabling powers to impose and regulate a UK customs duty regime on the import and export of goods, and amend current UK VAT and excise duty laws, once the UK has left the EU.

Taxation (Cross-border Trade) Act 2018

CIOT submission on Taxation (Cross-border Trade) Bill

EU (Withdrawal Act)

CIOT submission and press release on the EU (Withdrawal) Bill

House of Lords Constitution Committee Inquiry: The European Union (Withdrawal) Bill
October 2017

House of Lords Constitution Committee inquiry into the legislative process
April 2018