Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the impact on consumers of EU-based companies suspending deliveries to the UK because of documentation and taxation requirements for imported goods following the end of the transition period for the UK’s departure from the EU.

As with all new tax measures the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.