Tax Adviser articles

Post-Brexit trading models – the long and winding road!
This article looks at how some of the various trading models that have been proposed for a post-Brexit world have fared when examined in detail and whether they could still provide working models in a post-Brexit world. The article does not look at the no deal scenario as this has been covered in TA (‘Avoiding the post-Brexit freeze’ by Tarlochan Lall, Tax Adviser, August 2018).
January 2019

The State aid journey
Kelly Stricklin-Coutinho provides an update on State aid – where we’ve been, where we are, and where we may be going taking into account the Brexit withdrawal agreement or no-deal outcomes.
January 2019

A round up of the CIOT’s roundtable Brexit customs duty meetings
Following the government’s publication of the ‘no-deal’ technical notices covering indirect taxes (reported in October’s Tax Adviser), CIOT representatives have met with parliamentarians and representatives from HM Treasury to discuss the impact to customs duty, VAT and excise duty. It is important to note that arising points for a ‘no deal’ position could be equally relevant when the UK fully exits the EU, and possibly during a transitional period, depending upon what is agreed.
November 2018

Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
The government has published technical notices covering indirect taxes as part of its contingency planning for March 2019, should the UK exit the EU with no withdrawal agreement in place. Many issues could still be relevant for potential future ‘deal’ scenarios.
October 2018

What if there is no Brexit deal
Tarlochan Lall considers the main consequences for VAT.
September 2018

Avoiding the post-Brexit freeze
Tarlochan Lall provides an update on the post-Brexit VAT and customs landscape.
September 2018

Brexit update: Why we should all pay attention to the ‘Customs’ Bill
The CIOT has commented on the Taxation (Cross-border Trade) Bill. Whilst commonly known as the ‘Customs Bill’, it also significantly impacts VAT and Excise law. The CIOT has strong concerns about the government’s approach and the wide use of delegated powers.
March 2018

Brexit: VAT, Customs and Excise
Our work with HMRC, HM Treasury and parliamentarians, on the VAT, customs and excise implications of Brexit, continues.
February 2018

HM Treasury publishes Customs Bill White Paper
Business needs certainty in order to prepare for changes to cross-border trade post-Brexit.
December 2017

Brexit: impact on the Scottish Budget
The CIOT provided written evidence to the Scottish Parliament’s Finance and Constitution Committee on its inquiry into the economic impact of Brexit. The submission focused on evidence provided to other Scottish Parliamentary committees over the past year that highlighted concerns on the possible tax implications of the UK’s decision to leave the EU.
October 2017

Customs duty: Brexit and the Union Customs Code
The CIOT held its annual Indirect Taxes Conference in London on 27 September 2016.
November 2016