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United Kingdom

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BREXIT : What’s new for the UK ?

BREXIT : What’s new for the UK ?

Customs obligations

Speculations continue to be part of the controversy around the UK and its imminent exit from the European Union.

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Brexit and its customs impacts

Brexit and its customs impacts

Customs obligations

Since June 23, 2016, when the Brexit referendum was held and following the launch of Article 50 of the EU Treaty on 29 March 2019, the United Kingdom had 2 years to prepare for its exit from the EU.

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BREXIT ALERT: the transitional agreement was rejected by the British Parliament

BREXIT ALERT: the transitional agreement was rejected by the British Parliament

International taxes

On Tuesday, January 15, 2019, the British Parliament largely rejected the Brexit deal presented by first minister Theresa May.

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HMRC – Partnership pack: preparing for a ‘no deal’ EU Exit

HMRC – Partnership pack: preparing for a ‘no deal’ EU Exit

International taxes

Following the European Commission’s Brexit VAT notice, the UK tax administration has in turn published a guide on 22 October 2018, titled “Partnership pack: preparing for a ‘no deal’ EU Exit”. The guide is addressed to several stakeholders, such as traders, customs agents, freight forwarders and businesses supplying services to the EU, and aims to support their preparation, in case the United Kingdom leaves the EU on 20 March 2019 without an agreement.

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The European Commission invites companies to prepare for a “hard Brexit”

The European Commission invites companies to prepare for a “hard Brexit”

International taxes

On 11 September 2018, the European Commission issued a notice in which it states that because of the great uncertainties about the content of an eventual withdrawal agreement between the European Union and the United Kingdom, companies must consider that the United Kingdom will, from 30 March 2019, become a third country to the EU with regards to VAT and customs rules and to prepare for the consequences.

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Brexit: tax and customs consequences

Brexit: tax and customs consequences

International taxes

It is March 29, 2019 that the British will leave the European Union, however many uncertainties still remain on the post-breed tax and customs environment.
Leaving the European Union, it is in terms of indirect taxation that the upheavals will be most notable for the United Kingdom.

Learn more about the Brexit regulations by downloading our special feature

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European Commission opens Brexit dedicated web portal

European Commission opens Brexit dedicated web portal

International taxes

From what we know at present, the United Kingdom will leave the European Union at the end of March 2019, and thus become a “third country” to the European Union. This will have important consequences especially in terms of VAT and customs operations.

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Recovery of british VAT

Recovery of british VAT

International taxes

What are the conditions for securing a VAT refund in the United Kingdom?A company established in a member country of the European Union which has incurred specific taxable expenses in the United Kingdom can recover its VAT as long as the company has not conducted any taxable operations in the country.

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