HMRC will not use emergency no-deal Brexit powers to change or waive existing laws on VAT, customs and excise after a judicial review challenge by the Public Law Project charity.
The challenge was on the basis that the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 went beyond the powers of its parent act, the Taxation (Cross-border Trade) Act 2018.
In its reply to the charity’s pre-action protocol letter HMRC confirmed it will revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations SI 2019/1307.’
The Public Law Project said HMRC’s legal team informed them that the government has treated the regulations as ‘revoked with immediate effect’.
Public Law Project: tinyurl.com/plpbrexitrev
