The publication of the European Union (Withdrawal) Bill has put some long-awaited flesh on the bones of the principles described in the government’s White Paper in March. The Bill sets out how the government intends to achieve the principle that UK law, on the day after we leave the EU (exit day), will be the same as it is the day before, while ensuring that the UK courts will have sole power to interpret retained EU law. This article considers the detailed provisions of the Bill and how they will apply to various tax areas affected by EU law.
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