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Tax and the City review for February 2020

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Post-Brexit: fish and financial services

Following the UK’s exit from the EU on 31 January we are now in the ‘business as usual’ transition period provided for in the Withdrawal Agreement. Under that agreement until 31 December 2020 everything stays the same as far as the UK and the EU are concerned.

However it is just worth bearing in mind that technically the UK ceased to be a member state on 31 January and article 127(6) of the Withdrawal Agreement only provides for references in Union law including as implemented and applied by member states to include the UK during the transition period. This means that even during the transition period if you are looking at a particular tax treatment which...

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