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Also tax avoiders will not be able to claim as a defence against penalties that relying on non-independent tax advice is taking reasonable care.

All Government departments are currently reviewing the EU laws that apply in their policy areas and how our withdrawal from the EU will affect the operation of those laws. Where laws need to be fixed, that’s what the Government will do.

DExEU is working closely with the Home Office and other Government departments to identify and develop options to shape our future immigration system, including considering the best way to control the number of people coming to the UK following our exit from the EU.

There will also be a two-year 100% first year allowance for companies who install electric charge-points, coming in from today‎. This allows companies to deduct the cost of the charge-point from their pre-tax profits in that year‎.

Following consultation with stakeholders, ultra-low emission cars, pensions saving, childcare and the cycle to work scheme will be excluded from this change. And certain long-term arrangements will be protected until April 2021.