The lack of progress on agreement on a trading model and customs arrangements post-Brexit highlights the inherent differences between current EU trade and the customs rules governing non-EU trade. David McGeachy, partner and national head of VAT at Saffery Champness explains

The Chancellor has indicated he will be announcing proposals for new tax measures to reduce the use of plastics at Budget 2018, after the Treasury received 162,000 responses, the highest in its history, to a recent call for evidence on how the tax system can be used to reduce plastic waste

Suggestions that the government is planning a new ‘sin tax’ on vaping, in order to raise an additional £40m in tax revenue to help fund its commitment to a £20bn boost in NHS funding, have been strongly opposed by the UK Vaping Industry Association (UKVIA) on the grounds the move risks damaging public health