On 23 August, HMRC published 2 news releases on –
- How trade with EU countries might change if the UK leaves the EU with ‘no deal’ on 29 March 2019; and
- How VAT rules for UK businesses trading with EU countries would be affected if the UK leaves the EU with no deal.
See also the Out-Law article re the advice –
VAT will not have to be paid at the border in the event of no-deal Brexit