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If the United Kingdom were to leave the European Union without a withdrawal agreement in place, UK businesses would be treated as businesses from a \u201cthird country\u201d in the EU, and vice versa. The guidance[1] on structuring businesses in the event of \u201cno deal\u201d sets out the implications of this for businesses operating across the EU/UK border.<\/p>

The Statutory Instruments referenced in this guidance have now been made:<\/p>