Overview (Hard Brexit Scenario)

Context of Hard Brexit Scenario Articles The “Hard Brexit Scenario” articles in this section set out some consequences that would arise unless other arrangements are made between the UK and the EU,  in the event of a no deal “hard” Brexit in which the United Kingdom automatically leaves the EU on 29th March 2019. This […]

Read More

Importing / Exporting (Hard Brexit Scenario)

Brexit Customs Risk After Brexit, the European Union customs laws will no longer apply to the United Kingdom. If there is a transitional period, they will continue to apply until the end of the transitional period. United Kingdom has passed legislation which replaces the EU customs law with United Kingdom customs law on virtually identical […]

Read More

VAT on Goods (Hard Brexit Scenario)

VAT and Brexit In the context of a no deal scenario in which the UK became a third country for VAT purposes the following provisions would apply. There is a distinct possibility that even in a no deal scenario, special arrangements may be made in respect of some VAT issues, in particular for certain purchases […]

Read More

VAT on Services (Hard Brexit Scenario)

VAT on Services The position in respect of VAT on services is complicated and depends on the particular service involved. The position is dealt with in detail in other sections of this website. The UK proposes to adopt an identical system of VAT to the present the European Union system upon Brexit. It has already […]

Read More

Goods Standards (Hard Brexit Scenario)

Goods standards and regulation The general principle is that once goods have been lawfully put on the market in an EU state, they can circulate freely. In many areas, there are harmonised EU standards for goods. See the separate sections on the modern EU approach to harmonisation and certification of standards. Outside of specific harmonisation, […]

Read More

Export / Import Licences (Hard Brexit Scenario)

Import and export licensing Import and export licensing already exist both in trade outside the EU and in some cases, but to a  lesser extent in trade in goods within the EU. In the event of a hard Brexit, some imports and exports which are not now subject to licensing in trade with the UK […]

Read More

Contractual Relations (Hard Brexit Scenario)

Effect on Contracts Brexit is likely to have an effect on many existing or ongoing contractual relationships between businesses in Ireland and the United Kingdom. The possible implications of Brexit are very much dependent on the particular circumstances. The impact may be at several different levels. At the most basic level, Brexit may impact on […]

Read More

Services (Hard Brexit Scenario)

Regulations of Services In the case of services, regulation normally applies with reference to the authorisation, licensing status and qualifications of the service provider. A range of services providers must be licensed or authorised by a competent authority in an EU member state in accordance with common EU standards. The general principle is that a […]

Read More

Financial Services (Hard Brexit Scenario)

Banking and Payments There are common EU rules in the area of banking and payment services. The EU directives on access to the activities of credit institutions and investment firms provide for common prudential standards on supervision. After Brexit UK entities providing banking and payments services and e-money issuing may no longer rely on their […]

Read More

Travel (Hard Brexit Scenario)

UK – EU EU states and several non-EU states are part of the Schengen area. Ireland and the UK are outside the Schengen area and have continued and will continue the Common Travel Area. After Brexit, a British citizen will be a third country national under the Schengen border code. They may remain up to […]

Read More

Intellectual Property (Hard Brexit Scenario)

Trademarks & Community Designs EU trademarks and registered community designs are protected under EU law. They are granted by the EU Intellectual Property Office and governed by EU regulations. Rights holders may also acquire trademarks and registered design registration through the international Madrid protocol systems. They allow for a single filing application and registration in […]

Read More

Animal Health (Hard Brexit Scenario)

Animal Movements As and from the date of Brexit, the movement of live animals between the UK and the rest of the EU including Ireland will be subject to new controls by reason of the fact that the UK will be deemed a third country for EU animal health purposes. If the United Kingdom is […]

Read More

Plant and Plant Products (Hard Brexit Scenario)

Plants and Plant Products Generally, imports and exports of plants and plant products move freely within the EU. Some plants which are subject to risks are subject to the EU plant passport regime. Plants and plant products originating from outside the EU  travelling through the EU without an EU state carrying out checks would be […]

Read More

Food (Hard Brexit Scenario)

Composition The UK intends to maintain its existing food safety standards, labelling and food quality standards in the event of a no deal Brexit. Compositional standards are prescribed by law in some cases in order to ensure minimum standard and quality. The compositional standards include those in relation to jam and similar products natural water spring […]

Read More

Competition (Hard Brexit Scenario)

UK Competition Law After Brexit, the UK proposes to maintain its existing competition law which is aligned with EU competition law but is applicable to the UK level. After Brexit EU law will no longer apply. The UK Competition and Markets Authority will continue its role in policing and enforcement of competition law in the […]

Read More

Data Protection (Hard Brexit Scenario)

 Adequacy Decision See the sections in relation to the General Data Protection Regulation which became effective in May 2018. After Brexit, the UK will become a third country for the purpose of EU data protection legislation. Subject to and in the absence of other agreements or legislation, the free flow of personal data from the […]

Read More

Civil Justice (Hard Brexit Scenario)

Recognition of Judgements There are extensive common EU regulations in relation to cross-border legal issues and the enforcement of judgements throughout the European Union. In the event of a no deal Brexit, these rules will cease to apply in the absence of an agreement or provision otherwise. It is likely that the UK would seek […]

Read More

Communications (Hard Brexit Scenario)

E-commerce The EU e-commerce legislation provides a common EU wide basis for the provision of information society services throughout the European Union. They are broadly services provided wholly over the Internet. There are strong principles which provide for the exclusive regulation of such providers in their home EU state. This is to facilitate the provision […]

Read More

Road Transport (Hard Brexit Scenario)

Common EU licensing schemes An operating licence for road transport is currently granted under a common EU scheme of regulation. After Brexit transport undertakings established in the United Kingdom no longer meet this requirement. The carriage of goods in the EU is subject to possession of a Community licence issued by the competent authorities of […]

Read More

Aviation (Hard Brexit Scenario)

Air Services Authorisiation The UK is part of the single EU internal market for air services an airlines licensing. EU / EEA  states following the common EU rules may operate routes anywhere in the EU without permission of the host country national authorities. There is an international treaty the International Air Services Transit Agreement to […]

Read More

Chemicals (Hard Brexit Scenario)

Common EU Regulation Ceases Chemicals are subject to a common EU system of registration and regulation. The Health and Safety Executive is the principal UK authority. In the event of a hard no deal Brexit, UK proposes to preserve the basic legislation on the regulation of chemicals REACH. It proposes a new but equivalent regulatory […]

Read More

Pensions (Hard Brexit Scenario)

Common EU Provisions Cease At present there are EU wide provisions in respect of Institutions for Occupation Retirement Provisions; broadly speaking pension fund vehicles and entities. In the event of a hard Brexit, EU rules for IORPs  will cease to apply to the United Kingdom. IORPs registered or authorised in the United Kingdom will not […]

Read More

Environment (Hard Brexit Scenario)

Environmental Standards At present, there are harmonised environmental standards across the European Union to a very significant extent. They deal with air, waste, water, wildlife and the natural environment and climate change issues. The UK government has confirmed that it will re-enact all EU legislation or EU based legislation in UK law. It proposes to […]

Read More