Brexit Essentials: The Cross-Border Trade Bill

14 Dec 2017 | Client publication/article

The Cross-Border Trade Bill provides the framework on which, post-Brexit, the UK’s import duty, excise duty and VAT regimes for cross border transactions will hang. It is drafted to allow a hard Brexit, should it be required, but also to allow most softer Brexit variants as well. The Bill itself does not provide much clarity on what the final regimes will look like, as this is dependent on the outcome of the Brexit negotiations, but it is good preparatory work to enable the relevant regimes to be brought into effect in short order as and when they are required.

This edition of Brexit Essentials looks at the framework provided by the Bill.


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