Brexit gives rise to significant challenges for the UK in
relation to VAT. The UK aspires to frictionless cross-border trade
with the EU after it has left, or at least borders that are as
frictionless as possible, but, at least until technology has
further advanced, VAT necessitates a border between those who are
inside a common VAT area and those who are not. What then is
the future for VAT in the UK? In this 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. The
article was first published in Vol. 27 of EC Tax
Review 2018.
