Since January, Britain has been able to negotiate its future trade relations with other countries around the world. If the negotiations cannot be concluded successfully, there will be a no-deal Brexit. This finding gives an indication of the Withdrawal Agreement and the expiry of the transition period. Following an unprecedented vote on 4 December 2018, MPs decided that the UK government was flouting Parliament for refusing to give Parliament all the legal advice it had received on the impact of its proposed withdrawal conditions.  The key point of the opinion concerned the legal effect of the “backstop” agreement for Northern Ireland, the Republic of Ireland and the rest of the UK with regard to the EU-UK customs border and its impact on the Good Friday Agreement, which had led to an end to the unrest in Northern Ireland – and in particular whether the UK would be safe, to be able to leave the EU in a practical sense according to the draft proposals. The Withdrawal Agreement provides for a transition period until 31 December 2020, during which the UK will remain in the Single Market to ensure smooth trade until a long-term relationship is agreed. If no agreement is reached by that date, the UK will leave the single market on 1 January 2021 without a trade agreement. A non-binding political declaration on the future relationship between the EU and the UK is closely linked to the Withdrawal Agreement. Holders of geographical indications protected in the EU at the end of the transition period have the right to use the geographical indication in the UK without review and to receive “at least the same level of protection” as under the current EU regime. However, this only applies “unless and until” a future agreement between the EU and the UK enters into force and becomes applicable. The United Kingdom is allowed to negotiate and ratify new international agreements with third countries, but these cannot enter into force until the end of the transition period. The UK has already negotiated “continuity agreements” to replace EU agreements with third countries. The agreement was revised as part of the Johnson Ministry`s renegotiation in 2019.
The amendments adapt about 5% of the text.  The revised agreement contains fewer tax law obligations than the previous version. It states that the parties are committed to the principles of good governance in the field of taxation and the fight against harmful tax practices. However, there is no reference to the Code of Conduct on Corporate Taxation (which was included in the previous version). The political declaration states that the parties “intend to consider mutual recognition of trusted economic operator programmes, administrative cooperation in customs and VAT matters and mutual assistance, including in the recovery of tax and duty claims, and through the exchange of information to combat customs and VAT fraud and other illegal activities. n”. The provisions of the Political Declaration on a Level Playing Field, which stipulate that the future relationship must ensure open and fair competition, contain an obligation for the parties to maintain, at the end of the transition period, the common high standards in force in the Union and the United Kingdom in areas which include, among others, “relevant tax issues”. There is a specific protocol on Gibraltar, with an agreement between the United Kingdom and Spain on cooperation to create full transparency in tax matters in order to combat fraud, smuggling and money laundering and to resolve conflicts with tax residence. .