CUSTOMS EXCISE DUTIES

The challenges are yet to come, writes Richard Asquith (Avalara).

The key questions raised by the new Brexit deal’s Irish backstop replacement.

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.

HMRC has published its Impact assessment for movement of goods in a no deal Brexit scenario, covering twelve statutory instruments published at the end of November to introduce new customs legislation and amendments to existing VAT and excise legislation for the trade in goods between th

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Philip Stephens

Political commentator Philip Stephens reports recent developments in the House of Commons.

George Peretz KC

Trade remedies are very much in the news. George Peretz QC (Monckton Chambers) assesses the government’s plans for a post-Brexit regime.

Tim Sarson

Tim Sarson (KPMG) provides your monthly update on international tax.

HMRC has amended two sets of regulations to replace references to the Community Customs Code (CCC) with references to the Union Customs Code (UCC). The CCC and its implementing regulation were replaced by the UCC and associated regulations in 2016.