Lode Van Den Hende (Herbert Smith Freehills) considers the UK government’s recently published papers setting out its proposals for UK/EU customs relations post-Brexit.
Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
The practical difficulties may be harder than expected to deal with, claims James Coward
