A Treasury and HMRC consultation, launched at Budget 2020 and opening at 23.45 on 11 March 2020, seeks evidence and views on the potential approach to duty-free and tax-free goods arising from the UK’s new relationship with the EU. Policy options discussed include: the amount of goods that passengers are allowed to bring in to the UK without paying duty and tax; the sale of duty-free goods to passengers on departure from the UK; the sale of tax-free goods to passengers on departure from the UK; and the VAT Retail Export Scheme. Comments by 23.45 20 May 2020.

The consultation document is available here.


Jessica's practice focuses on international trade and anti-bribery work, encompassing customs, export control and sanctions matters. Jessica's trade work includes advising international clients on fast-moving and evolving EU and UN sanctions, notably in respect of Iran and Russia, and on compliance with UK and EU export controls. Her trade experience also includes advising on tariff classification and customs valuations. Jessica's anti-bribery experience includes assisting with investigations, and advising clients on compliance with anti-bribery laws. Jessica has also taken a lead role in monitoring Brexit-related developments; analysing how they will affect the UK's trading position generally, and clients' businesses specifically. She has helped clients begin to conduct risk assessments of how Brexit will impact their businesses, and has assisted them in developing tailored Brexit strategies. Jessica also presents at various seminars, webinars, and conferences on the complexities of Brexit. Jessica advises global clients on complex issues arising from international transactions and works with clients across a number of sectors including pharmaceuticals, defence, finance, aviation, energy, and telecommunications. Jessica has also worked previously in Paris, and is fluent in French.

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