Beyond Brexit & Regulatory reform

From 1 January 2024, retained EU law has a new name ("assimilated law") and different rules apply when interpreting it (as a result of the Retained EU Law (Reform and Revocation) Act 2023). This is important because there are still over 4,000 EU-derived measures on the UK's statute book – and following these changes, some of those laws may not mean quite the same as they did before the start of this year. For example, from 1 January 2024, UK legislation implementing EU Directives no longer has to be interpreted in line with the EU concept of direct effect. 

Our briefing explains what's changed and what the impact on business is likely to be. It also provides a handy glossary of the new terminology, together with a timeline highlighting key dates in the development of retained EU law. For a "deeper dive", see our updated client guide Retained EU law: 10 key questions.

After much delay, the UK is finally introducing full border controls on imports of goods from the EU.

Since the end of the Brexit transition period on 31 December 2020, goods imports from the EU have continued to be treated differently from imports originating in the rest of the world but not for much longer. The following changes are expected to be introduced this year:

EU suppliers may not be aware of the planned changes – and may have been lulled into a false sense of security by the slow pace of the UK's introduction of post-Brexit border controls on goods.  The risk is that if goods arrive at the border without the correct documentation, they may be refused entry, leading to delays and extra costs. If you do not have a direct relationship with your EU suppliers but rely on e.g. UK wholesalers, it is worth asking those businesses what they are doing to ensure that their EU partners are prepared for the changes.

Following the UK general election, a Labour Government may seek improvements to the UK's trading relationship with the EU. These could include an agreement to ease imports/exports of agri-food, a better deal on temporary visits for business purposes and a youth mobility scheme to ease labour shortages for certain sectors, for example hospitality. Our guide to the TCA, as it stands, is here.