Partnership pack: preparing for changes at the UK border after a ‘no deal’ EU exit
Despite being the last Budget before Brexit, it was hardly referenced at all. The Chancellor in fact only said the word ‘Brexit’ once. However, earlier in November HMRC issued a partnership pack to see how VAT and HM Customs and Excise could be affected, in what the Government refer to as “the unlikely” event the UK leaves the EU without a deal.