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Withdrawal agreement
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Withdrawal agreement
WITHDRAWAL-AGREEMENT
Please pay on your way out: UK exit charges and Gallaher
Ben Elliott
With the litigation on UK exit charges seemingly set to continue, Ben Elliott
(Pump Court Tax Chambers) examines the impact of a recent CJEU decision.
Invention is the mother of ‘necessity’: the Northern Ireland Protocol Bill
George Peretz KC
There is no doubt that, if implemented, the Bill would mean that the UK would not be complying with the Withdrawal Agreement, writes George Peretz QC (Monckton Chambers).
Using the Principal VAT Directive after Brexit
Adam Parry
Rupert Shiers
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the
new statutory gateway in the European Union (Withdrawal) Act 2018.
VAT review for February 2021
Gary Barnett
Bryn Reynolds
This month’s guide to the VAT developments that matter, by Bryn Reynolds
and Gary Barnett (Simmons & Simmons).
The EU/UK TCA: tax and customs
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.
Social security after Brexit: internationally mobile employees
Lewin Higgins-Green
Lewin Higgins-Green (FTI Consulting) considers the situation for
internationally mobile employees between the UK and the EU, which is likely
to become more complicated after the end of the transition period.
Brexit: retained EU tax law
Ashley Greenbank
Ashley Greenbank (Macfarlanes) explains the mechanism by which the
Brexit legislation incorporates EU derived law into UK domestic law at the
end of the transition period.
The Internal Market Bill: through the looking glass
George Peretz KC
George Peretz QC (Monckton Chambers) discusses the legal issues over the government’s decision to ask Parliament for express powers to breach international law.
UK/EU tax and customs negotiations: where are we now?
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.
Brexit: don’t panic (yet)
Richard Asquith
The challenges are yet to come, writes Richard Asquith (Avalara).
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EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
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TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime