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The unfinished business of Brexit: what still needs doing and how long will it take?

In 2019, UK voters were promised that there was a plan to "get Brexit done", so that we could all move on – and businesses could invest against a background of greater certainty. Whilst considerable progress has been made towards those goals, there remains a significant amount of unfinished business and uncertainty in key areas.

Post-Brexit immigration – the new points based system

Since 1 January 2021, the new points-based immigration system has applied equally to non-EU nationals as well as EU nationals who move to the UK to live and work. Following the end of the Brexit Transition period, EU nationals who were not resident in the UK by 31 December 2020 must now qualify for visas under the same immigration rules as non-EU nationals.

What does the UK-EU Brexit deal say about tax?

The Trade and Cooperation Agreement (TCA) signed by the UK and the EU in December 2020 contains a number of provisions which relate to tax. In this briefing, we look at what they are and how far they could constrain the UK's room for manoeuvre on tax issues in future.

Parallel merger investigations: a starter for ten

Deal-makers on cross-border transactions now need to think about UK merger control more often. Save for in a small number of cases formally initiated by the European Commission before the end of 2020, the UK Competition and Markets Authority ("CMA") is now unshackled from the "one-stop shop" of the EU merger control regime, able to pursue its own merger control investigations into international transactions in parallel with those of other authorities. 

Why are UK businesses restricting deliveries of goods to Northern Ireland?

The story behind the headline...

Since the end of the transition period on 31 December 2020, there have been numerous reports of businesses struggling to deliver goods and even halting deliveries to customers in Northern Ireland. Why is Northern Ireland in this difficult position despite remaining a part of the UK following Brexit? Laura Hodgson, Knowledge Counsel, discusses the newly in force Northern Ireland Protocol, agreed as part of the Withdrawal Agreement in 2019, and the VAT and custom duty charges on goods entering Northern Ireland from other parts of the UK.

Brexit and Social Security: What has changed for workers moving between the UK and the EU?

Brexit Transition Period comes to an end…

At 11 p.m. on 31 December 2020, the Transition Period (during which the UK was effectively treated as still part of the EU) came to an end. In our previous article, "Social Security and Brexit: Where are we now?", we highlighted the risks faced by UK employers with employees working in the EU if no agreement on social security coordination was reached by that point. 

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