Introduction of Brexit Omnibus Bill

On 20 February 2019, the ‘Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019’ was initiated by the government. This is a Brexit Omnibus Bill to prepare Ireland for a no deal withdrawal by the UK from the EU.

In this briefing we look at:

• VAT postponed accounting for imports;
• VAT 56 Authorisation;
• VAT retail export scheme; and
• Duty-free purchases.