Skip to content

HMRC to revoke Brexit regulations after complaint

HM Revenue & Customs will withdraw regulations giving HM Treasury officials the power to change customs, VAT, or excise law by public notice, after a legal charity threatened to seek a judicial review.

The Cross-Border Trade (Public Notices) (EU Exit) Regulations 2019 were stated to be made in the exercise of powers conferred by section 51 of the Taxation (Cross-Border Trade) Act 2018. They were set to come into force on exit day — when the United Kingdom leaves the EU — and have effect for six months. Any public notice would have effect for no more than 60 days.

HMRC decided to revoke the regulations following a challenge from the Public Law Project, a registered charity …

My news story for Tax Notes ($), October 18