Brexit Tax Implications : State of Play Upon Entry Into Force of Withdrawal Agreement


Book Description

With effect from 31 January 2020 at midnight CET, the United Kingdom is no longer a Member State of the European Union and of the European Atomic Energy Community. The European Union and the United Kingdom have agreed upon a transition period until 31 December 2020, during which negotiations of a new partnership will take place. This White Paper describes the state of play upon the entry into force of the Withdrawal Agreement with regard to selected Brexit tax implications.




Tax Implications of Brexit


Book Description

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.




Brexit and the Control of Tobacco Illicit Trade


Book Description

This book assesses the consequences of Brexit for the control of illicit trade in tobacco products in the UK and EU. Based on the currently applicable legal framework, it examines the significance of a possible non-application of the acquis communautaire in the UK in matters relating to anti-illicit trade in tobacco legislation. It also analyses the modes of future cooperation between the UK and the EU in this area, as well as possible regulatory scenarios and their consequences. The book comprises six main sections. After the introduction (Section 1), Section 2 discusses the state of play of Brexit and possible outcomes of Article 50 of the Treaty of European Union procedure. Section 3 illustrates the data and trends of illicit tobacco trade in the UK. Section 4 describes the relevant legal (e.g. trade and fiscal measures) and enforcement frameworks in the UK and suggests possible post-Brexit scenarios in control of tobacco illicit trade. Section 5 focuses on the relevance of arrangements between governments and the tobacco industry in the control of illicit trade. Section 6 then analyses the relevance of key EU and global anti-illicit trade initiatives. Lastly, Section 7 the book offers some recommendations and conclusions on how the UK could control illicit trade in tobacco after Brexit.




European Banking and Financial Law


Book Description

In recent decades, the volume of EU legislation on financial law has increased exponentially. Banks, insurers, pension funds, investment firms and other financial institutions all are increasingly subject to European regulatory rules, as are day to day financial transactions. Serving as a comprehensive and authoritative introduction to European banking and financial law, the book is organized around the three economic themes that are central to the financial industry: (i) financial markets; (ii) financial institutions; and (iii) financial transactions. It covers not only regulatory law, but also commercial law that is relevant for the most important financial transactions. It also explains the most important international standard contracts such as LMA loan contracts and the GMRA repurchase agreements. Covering a broad range of aspects of financial law from a European perspective, it is essential reading for students of financial law and European regulation.




European Citizenship under Stress


Book Description

European citizenship is facing numerous challenges, including fundamental rights and social justice considerations. These get amplified in the context of Brexit and the general rise of populism in Europe today. This book takes a representative selection of these challenges, which raise a multitude of highly complex issues, as an invitation to provide a critical appraisal of the current state of the EU legal framework surrounding EU citizenship. The contributions are grouped in four parts, dealing with constitutional developments posing challenges to EU citizenship; the limits of the free movement paradigm in the context of EU citizenship; EU citizenship beyond free movement; and, lastly, EU citizenship in the context of the outside world, including Brexit, the EEA and Eurasian Economic Union.




EU Law in the UK


Book Description

The first new textbook to publish since Brexit, EU Law in the UK tackles EU law with a post-Brexit perspective interwoven throughout. It takes a uniquely contextual approach designed to enliven the learning experience, support understanding, and help students appreciate the relevance and impact of EU law. Written in a concise and accessible style, and supported by lively academic analysis, the author carefully guides students through key complexities, issues, and debates. EU Law in the UK not only supports students to understand the core elements of EU institutional and substantive law, but also to critically examine the implications on UK law of the UK's decision to leave the EU. The book's unique contextual approach offers a highly practical and engaging way to learn about EU law. The context is set at the start of each chapter by way of scenarios including real quotes from politicians, parliamentary reports, and fictional situations. Throughout the chapters, students are then invited to apply legal principles to these scenarios. This approach serves to reinforce and enliven students' learning.




Brexit Geographies


Book Description

This comprehensive volume explores the political, social, economic and geographical implications of Brexit within the context of an already divided UK state. It demonstrates how support for Brexit not only sharpened differences within England and between the separate nations comprising the UK state, but also reflected how austerity politics, against which the referendum was conducted, impacted differently, with north and south, urban and rural becoming embroiled in the Leave vote. This book explores how, as the process of negotiating the secession of the UK from the EU was to demonstrate, the seemingly intractable problem of the Irish border and the need to maintain a ‘soft border’ provided a continuing obstacle to a smooth transition. The authors in this book also explore various other profound questions that have been raised by Brexit; questions of citizenship, of belonging, of the probable impacts of Brexit for key economic sectors, including agriculture, and its meaning for gender politics. The book also brings to the forefront how the UK was geographically imagined – a new lexicon of ‘left behind places’, ‘citizens of somewhere’ and ‘citizens of nowhere’ conjuring up new imaginations of the spaces and places making up the UK. This book draws out the wider implications of Brexit for a refashioned geography. It was originally published as a special issue of the journal Space and Polity.




Brexit


Book Description

In June 2016, the United Kingdom shocked the world by voting to leave the European Union. As this book reveals, the historic vote for Brexit marked the culmination of trends in domestic politics and in the UK's relationship with the EU that have been building over many years. Drawing on a wealth of survey evidence collected over more than ten years, this book explains why most people decided to ignore much of the national and international community and vote for Brexit. Drawing on past research on voting in major referendums in Europe and elsewhere, a team of leading academic experts analyse changes in the UK's party system that were catalysts for the referendum vote, including the rise of the UK Independence Party (UKIP), the dynamics of public opinion during an unforgettable and divisive referendum campaign, the factors that influenced how people voted and the likely economic and political impact of this historic decision.




The UK's Withdrawal from the EU


Book Description

Following a national referendum on 23rd June 2016, the UK announced its intention to end its decades-long membership of the EU, perhaps the most dramatic and important change in national policy since 1945. That decision initiated a process of complex negotiations aimed at making the arrangements required for an "orderly Brexit". The UK's Withdrawal from the EU explores the UK's departure from the EU from a legal perspective: Michael Dougan provides a critical analysis of the final EU-UK Withdrawal Agreement, including explorations of the future protection of citizens' rights, the border between Ireland and Northern Ireland, and the prospects for future EU-UK relations in fields such as trade and security. These explorations also include an analysis of the primary problems that arose during the Brexit negotiation process and various constitutional principles relevant to EU withdrawal law.




Social policy in the European Union: state of play 2015


Book Description

The sixteenth edition of Social policy in the European Union: state of play has a triple ambition. First, it provides easily accessible information to a wide audience about recent developments in both EU and domestic social policymaking. Second, the volume provides a more analytical reading, embedding the key developments of the year 2014 in the most recent academic discourses. Third, the forward-looking perspective of the book aims to provide stakeholders and policymakers with specific tools that allow them to discern new opportunities to influence policymaking. In this 2015 edition of Social policy in the European Union: state of play, the authors tackle the topics of the state of EU politics after the parliamentary elections, the socialisation of the European Semester, methods of political protest, the Juncker investment plan, the EU’s contradictory education investment, the EU’s contested influence on national healthcare reforms, and the neoliberal Trojan Horse of the Transatlantic Trade and Investment Partnership (TTIP).