30 July 2018
During July 2018, the UK Parliament voted to amend the Brexit Customs Paper to ensure that the UK does not remain within the EU VAT regime after leaving the EU in 2020.
The Brexit Customs Paper is a proposal on the future customs relationship between the EU and the UK post Brexit and these amendments will mean that the UK will:
- Not attempt to collect EU VAT amounts on behalf of EU member states.
- Not enjoy any cross border trade VAT simplifications such as VAT free (zero rated) intra-community supplies of goods and services from and to the UK.
- Not be subject to European Court of Justice rulings on VAT and indirect tax.