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Brexit: retained EU tax law

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The mechanism by which the Brexit legislation incorporates EU derived law (retained EU law) into UK domestic law at the end of the transition period is determined by three main UK statutes: the European Union (Withdrawal) Act 2018 (EUWA); the Tax (Cross-border Trade) Act 2018 (TCBTA); and the European Union (Withdrawal Agreement) Act 2020 (EUWAA). This complex framework gives rise to many questions, which will affect tax law as much as the law in other areas; these questions are likely to test advisers and our courts and tribunals for some time to come.

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