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On 23 June 2016, voters in the United Kingdom came out marginally in favour of ending the country's membership of the European Union. The 'Leave' (or Brexit) campaign obtained a 51.9 percent share of the vote, compared to the 'Remain' campaign's 48.1 percent.

The vote for the UK to leave the EU will bring in tax changes. The nature and extent of these will depend on the terms of the UK's continuing relationship with the EU, but possibly the most significant impact will be on customs duties.

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