UK/EU tax and customs negotiations: where are we now?

UK/EU tax and customs negotiations: where are we now?


The UK draft agreement with the EU envisages a free trade agreement and some additional agreements. The EU draft agreement contains broader provisions establishing a new partnership. The EU provisions on state aid and good tax governance will be unattractive to the UK. It seeks to found its position on international not EU norms. On customs, the UK aims to protect manufacturers with global supply chains. Therefore, it aims to broaden the range of goods benefiting from the elimination of tariffs by using ‘extended cumulation of origin’. The areas of dispute are clear. Whether or not they are resolved depends as much on politics as technicalities.

Timothy Lyons QC has written an article on the main areas of difficulty which will be facing the negotiators in the coming months.

Read the article on Tax Journal here.
(The article is currently only accessible via subscription. However it will be available on the website here over the next week.)


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