Personal Property Relief NI Guidance

Personal Property Relief This document concerns the ‘Personal Property Relief’ that applies in relation to the duty of customs chargeable under section 40A of the Taxation (Cross-border Trade) Act 2018 on goods removed to Northern Ireland from Great Britain. This document describes cases in which a claim for relief may be made with reference to: […]

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NI Consent Regs HL Report

Brexit: Protocol on Ireland/Northern Ireland Democratic Consent Regulations In Focus Published Friday, 27 November, 2020 In Focus Brexit & the EU Devolution James Tobin The draft Protocol on Ireland/Northern Ireland (Democratic Consent Process) (EU Exit) Regulations 2020 would implement the mechanism for obtaining democratic consent in Northern Ireland to the continued application of articles 5 to […]

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NI Qualifying Goods Reg HL Report

Unfettered access for Northern Ireland goods to the UK internal market The terms of the withdrawal agreement and its Ireland/Northern Ireland Protocol create a unique status for Northern Ireland. It remains part of the UK’s customs territory but will continue to apply the EU’s customs code, VAT rules and single market rules for goods after the transition […]

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