3PB Barrister Max Schofield and Squire Patton Boggs Partner Jeremy Cape analyse the future for VAT in post Brexit UK

In a post Brexit world where the UK aspires to frictionless cross-border trade with the EU, the VAT treatment of imports to the UK and of taxpayers’ exports to EU customers can present significant friction. Furthermore, the inherently European tax has evolved with oversight from the Court of Justice of the European Union, something the UK has rejected as a political red line

In their provocative and wide-ranging article, authors Jeremy Cape, Partner, Squire Patton Boggs, and Max Schofield, Barrister, 3PB Barristers, present the most ambitious attempt so far to consider what the UK might do on VAT after Brexit.

Click here to read their article was first published in Vol. 27 of EC Tax Review 2018.