Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact of leaving the EU VAT area on British companies, including small and micro businesses.
It is the Government’s intention that the administration of the VAT regime following EU exit will remain largely as it currently is, as far as is desirable and practicable. Further information can be found in the Impact Assessment that accompanied the Taxation (Cross Border Trade) Bill, published on 20/11/2017.