On 23 August 2018, the UK government published technical notices outlining the government’s approach in the event of a ‘no deal’ Brexit. These included guidance on the expected VAT and customs duty position. Given that Brexit is now only six months away, businesses engaged in cross-border trade with the European Union (EU) and the rest of the world should take steps to plan for a ‘no deal’ scenario and consider the impact on their business.

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