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Tax aspects of the draft EU withdrawal agreement

Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.
 

This article examines the tax implications of the draft withdrawal agreement (‘the draft agreement’) published on 14 November 2018. A seven page document outlining the framework for a future trading relationship was issued at the same time as the draft agreement. This will need to be fleshed out through detailed negotiations.

The rights of EU citizens

Free movement will continue to apply to UK citizens and EU27 citizens until the end of the transition period on 31 December 2020.

The agreement also protects EU27 citizens who are residing in the UK and UK citizens who are residing in an EU27 country at the end of the transition period where such residence is based on EU law. Such citizens will be able to continue to exercise their rights...

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