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The long arm of Brexit

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider some of the more detailed implications for corporate groups. 
 

The potential tax implications of Brexit are fast becoming leading topics of conversation amongst tax professionals. The issues troubling tax directors and their advisers have now progressed well beyond the significant effects of Brexit for customs duties and VAT into some of the more detailed implications for the operation of UK domestic law and the domestic tax laws of the remaining EU member states (the ‘EU27’).

On 13 July 2017 the government published the European Union (Withdrawal) Bill (the ‘Withdrawal Bill’) which has the stated intention of preserving EU law as it stands at the date of Britain’s exit from the EU into UK legislation. However without the agreement of the EU27 UK domestic legislation will not be sufficient to deal with the implications of Brexit under the domestic...

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