Brexit and the Northern Ireland Constitution considers the intersection of two processes: the complex and constitutional process of the United Kingdom's withdrawal from the European Union - Brexit - and the steady yet fragile development of the Northern Ireland constitution deriving, primarily, from the Belfast 'Good Friday' Agreement of 1998. Interdisciplinary in approach, the analysis draws on legal and political theory to develop a novel framework for assessing the progressive impact of Brexit on the Northern Ireland constitution based on systematic definitions of both. This approach elucidates dynamics and implications not yet considered in the otherwise extensive debates about Brexit and its impacts on Northern Ireland. Based on detailed analysis of the Brexit process it is argued that its impact on the constitution of Northern Ireland has been profound. Fundamentally, Brexit changed the political and legal environment in which the Northern Ireland constitution had existed for over twenty years. Embracing 'constructive ambiguity' the 1998 Agreement recognises and accommodates the concerns of both unionists and nationalists in Northern Ireland; it did not therefore solve the constitutional conflict but rather allowed it to be managed differently through an innovative system of multileveled governance: within Northern Ireland (power-sharing devolution), on the island of Ireland (North-South cooperation), and between the islands of Great Britain and Ireland (East-West cooperation) all underpinned by a multifaceted principle of constitutional, popular, and cross-community consent. By forcing a paradigmatic shift in the way that the systems of government established by the 1998 Agreement operate, Brexit disrupted the 'constructively ambiguous' compromise that it represents. Completed two years after the legal implementation of UK withdrawal from the EU, Whitten concludes by considering the potential longer-term constitutional repercussions of Brexit both within and beyond Northern Ireland's (recently notorious) borders.

Leach’s Tax Dictionary contains over 1,000 pages of definitions. It has three sections: the first lists definitions; the second is a list of abbreviations found in official publications, including government press releases where new abbreviations are made up almost every week; and the third gives a list of tax rates and other information which may be of use to a tax accountant/lawyer.

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.

This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.