A1.108 The European Union

A1.108 The European Union

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 (referred to as 'exit day') with an 11-month implementation period. While exit day was important in terms of being the date the UK ceased to be an EU member state, the majority of key domestic tax changes associated with Brexit took effect from the end of the implementation period (specifically, 11pm (GMT) on 31 December 2020, referred to as 'IP completion day'), including the full repeal of the European Communities Act 1972. Details on the impact of the UK's exit from the EU for the

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