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Post-Brexit customs regime—the Taxation (Cross-border Trade) Act 2018

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Published on: 02 November 2018
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Article summary

Tax analysis: With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 (T(CT)A 2018) setting out the customs regime for when the UK finally leaves the EU. Heather Gething, partner and head of tax disputes, Dorothy Livingston and Ross Fraser, consultants, and Dawen Gao, associate, at Herbert Smith Freehills, consider its provisions and explain how it fits in with wider legislation.

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Jurisdiction(s):
United Kingdom

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