It is now six years since the UK’s EU referendum, which saw 52% of the UK electorate vote for a future outside of the European bloc. In the years following this historic vote, it became clear that both territories would split and move in different directions on a huge range of issues.

From fishing to freight, travel to trade tariffs, significant legal upheaval was inevitable. Tax is one area that epitomises the changes caused by Brexit, with the UK and EU adopting a different ethos and approach to the collection of indirect tax.