Tax and the Great Repeal Bill

Apparently Parliamentary naming conventions have resulted in the Great Repeal Bill as trailed in the press and the government’s White Paper in March ending up with the rather more prosaic title of the European Union (Withdrawal) Bill. Perhaps this is a slightly more accurate name as only a single section (and one Schedule) of the Bill deals with repeal. The rest of the Bill’s 19 sections and nine Schedules deal with the process of converting EU law into domestic law and giving ministers the power to make the necessary amendments to legislation so that there is a coherent and functioning statute book post exit day.

This article summarises the main provisions of the Bill and considers how these will apply in some key...