Life after Brexit for corporate taxpayers

29 March 2017

The UK Prime Minister, Theresa May, has formally given notice under Article 50 of the EU Treaty of the UK’s intention to leave the EU.

That notice begins the two year period during which the UK will negotiate the terms of its exit from the EU with the other 27 EU member states (the EU27).

This note sets out some of the key tax issues that corporate taxpayers will face in March 2019 in the absence of a specific agreement with the EU27 and in the absence of any agreement on an extension to the two year period.