The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.

The Government had claimed that its existing powers and the outcome of June's referendum meant that the process of leaving the EU could be started without giving MPs their say.

The Government have already confirmed that they will appeal the decision and a further hearing is expected later this year.

The ruling is likely to delay the timetable of Brexit.  If it is upheld then it may also hand more power to those MPs in the 'Remain' camp, as they are likely to argue that Article 50 can only be triggered once Parliament approves the terms of any potential deal.

Making Tax Digital (MTD)
Brexit does not affect the Government's plans for MTD although any changes to the EU single market may cause a knock on effect to VAT and that may well cause difficulties for those trading with the EU post-Brexit.


The High Court's full decision and summary can be found here.

Our previous news item: Brexit: how will it affect tax?