Brexit

Copyright © 2026 LexisNexis

Introduction

The Brexit transition period ended at 11 pm on 31 December 2020. At this time (referred to in UK law as ‘IP completion day’), transitional arrangements ended and significant changes began to take effect across the UK’s legal regime. This overview was prepared in the lead up to Brexit and is maintained for historical reference purposes. Much of the content linked within this overview has since been archived however key content that remains of interest to commercial practitioners includes:

  1. •

    Brexit collection

  2. •

    Brexit timeline

  3. •

    Brexit—introduction to the Withdrawal Agreement

  4. •

    Retained EU law and assimilated law

  5. •

    Retained EU law—flowchart [Archived]

Brexit—key steps and timeline

On 31 January 2020 (Exit Day), the UK ceased to be an EU Member State and entered an implementation period, during which it continued to be subject to EU law. Transitional provisions in the UK legislation implementing the Withdrawal Agreement, namely the European Union (Withdrawal Agreement) Act 2020 (EU(WA)A 2020) amended the European Union (Withdrawal) Act 2018 (EU(W)A 2018) so that EU law continued to take effect in accordance with the Withdrawal Agreement

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Information Law News

ICO publishes letter on progress against economic growth commitments and work planned for 2026

The Information Commissioner’s Office (ICO) has published a letter to the Prime Minister, the Chancellor of the Exchequer, and the Secretary of State for Business and Trade setting out a one-year update on its five economic growth commitments made in January 2025. These commitments are to: (1) give businesses regulatory certainty on artificial intelligence (AI); (2) cut costs for small and medium-sized enterprises (SMEs); (3) enable greater innovation through its Regulatory Sandbox and Innovation Advice services; (4) unlock privacy-preserving online advertising; and (5) make it quicker and easier to transfer data internationally. The letter confirms that the ICO is working with the government on legislation to introduce a statutory code of practice on AI and automated decision-making, and that its expanded data essentials platform for SMEs is due to launch in spring 2026. It also states that the ICO has secured funding to design an experimentation regime to support the testing of emerging technologies, with research findings due by mid-February 2026. In addition, the ICO says it is assessing low-risk online advertising activities that could operate without consent under the Privacy and Electronic Communications Regulations (PECR) and will provide evidence to the government in the spring. The letter also highlights that the ICO published updated guidance on international data transfers in January 2026, aimed at simplifying requirements and supporting cross-border data flows, which underpin around 40% of UK exports. The ICO adds that it will continue to issue further guidance and improve regulatory clarity throughout 2026.

Unjust enrichment, NOM clauses and advisory scope (RMK v Euronav)

Commercial analysis: In RMK Maritime (Europe) Ltd and another company v CMB.Tech NV (previously known as Euronav NV), the Commercial Court dismissed a quantum meruit claim for nearly US$11.7m brought by RMK seeking payment for alleged extra-contractual services. Mr Justice Henshaw held that: (1) The services fell within the scope of the parties’ advisory agreement, and (2) In any event, unjust enrichment could not be used to circumvent a detailed contractual framework reinforced by a no oral modification (NOM) clause and an express variation mechanism. The decision is a reaffirmation of contractual primacy in sophisticated commercial relationships. It provides important guidance on the interaction between unjust enrichment and contract, the legal effect of NOM clauses, and the risks of broadly drafted advisory scopes. For commercial practitioners, the case underscores a simple point: if additional services are to be paid for, they must be agreed and documented at the time. This article is written by Zara Yusuf, barrister at Three Stone.

EU Cybersecurity Package 2026: Cybersecurity Act 2 and targeted NIS2 amendments

EU Law analysis: On 20 January 2026, the European Commission published a new ‘Cybersecurity Package’ consisting of a proposed Regulation referred to as ‘Cybersecurity Act 2’ of the ‘Revised EU Cybersecurity Act’ that would replace Regulation (EU) 2019/881, the current EU Cybersecurity Act (‘CSA’) and a proposal for a Directive amending Directive (EU) 2022/2555, the EU NIS 2 Directive (‘NIS2’). The proposals aim to address non-technical ICT supply-chain risks, reform the EU Cybersecurity Certification Framework, and make targeted changes to NIS 2. Written by Dr Henrik Hanssen, attorney and counsel at Hogan Lovells International LLP.

DSIT launches call for information on secure AI infrastructure development

The Department for Science, Innovation and Technology in conjunction with the AI Security Institute and the National Cyber Security Centre, has launched a call for information on secure AI infrastructure. The call seeks view fom the AI and cyber security sectors, as well as wider industry and academia, to help the government better understand the current capabilities, practical constraints in the development of secure AI computing systems and potential areas for future research and technical pilot projects. Responses must be submitted by 28 February 2026.

View Information Law by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of