BREXIT

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews. 

Can the lawfulness of the prime minister’s advice to the Queen be challenged in the courts? Michael Conlon QC (Temple Tax Chambers) reviews the Supreme Court's ground-breaking judgment.

It seems unlikely, writes Heather Self (Blick Rothenberg).

While details of the UK’s long-term relationship with the EU remain unclear, the associated VAT and customs issues continue to throw up challenges. 

Rhiannon Kinghall Were (Macfarlanes) provides an overview of the chancellor's Spring Statement.

Emily McCarthy and Callum Fowers (Hogan Lovells) look at where the EU prohibition of charging 1.5% SDRT on an issue of shares to clearance services and depositary receipt systems stands in the event of a no-deal Brexit.

Nicola Saccardo (Maisto e Associati) discusses potential direct tax consequences of Brexit for multinational groups.

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.