UK HMRC has issued an impact assessment for VAT and services if the UK leaves the EU without a deal. The impact assessment notes that delivering the exit deal negotiated with the EU remains the government’s top priority, the government is progressing no deal preparations to ensure the country is prepared for every eventuality. This includes the introduction of regulations (Statutory Instruments (SIs)) before the UK leaves the EU that will amend existing VAT legislation in the event of a no deal scenario, including the amendment of existing provisions for: Fund management services; The VAT Mini One Stop Shop; The...