The UK has published the Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, which were made on 5 April 2019 and laid before the House of Commons on 8 April 2019. The regulations will make changes to keep tax law working in the same way as it does now if the UK leaves the EU without a negotiated deal. As things currently stand, the UK and the EU have agreed to a delay to 31 October 2019, although an earlier exit may take place if a deal is agreed to. However, if no deal is reached in the near-term, the...