Brexit and VAT: What is the State of Play?

Jeremy Cape analyses the positions of the UK government and the EU as regarding VAT in the ongoing Brexit negotiations and outlines challenges and opportunities for the UK in the post-Brexit environment. Furthermore he refers to and explains the UK ‘Customs Bill: legislating for the UK’s future customs, VAT and excise regimes’ which sets out the UK government’s approach to legislating for a future customs regime and to creating a framework that supports intra-European trade.