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Brexit and supply chains

This page contains a list of externally produced resources which consider the impact of the decision to leave the EU on supply chains.

Looking for the ICAEW view on Brexit? Find the latest updates and expert analysis at the ICAEW Brexit hub.

Statements and publications

The inclusion of an article, publication or online resource on this page does not constitute a recommendation or endorsement.

DFP business case

KMPG Netherlands May 2018

Simulation from KPMG using the example of a Dutch food processing company. The case study highlights the potential issues that the company would face under a future FTA model following Brexit. Areas considered in the case study include custom formalities; indirect tax; supply chain; IT systems and processes; accounting and finance; human resources.

The customs roadmap

British Retail Consortium Winter 2017

Report from the British Retail Consortium (BRC) which sets out the challenges facing the UK Government to deliver frictionless trade following Brexit day. The report was produced following discussions with supply chain experts and specialists such as the International Meat Trade Association (IMTA) on specific trade issues.

CIPS Brexit Survey

Chartered Institute of Procurement & Supply (CIPS) 6 November 2017

Survey from the Chartered Institute of Procurement & Supply which looks at changes in the supply chains of UK and EU businesses as a result of Brexit. The results highlight difficulties that some businesses are already experiencing and the money that has been spent by some UK businesses to prepare their supply chain for the split.

Life after the EU single market and customs union - Post-Brexit trade issues at the border

EEF, The manufacturers' organisation 12 October 2017

Briefing which offers a helpful introduction to tariffs and rules of origin, looks at the additional customs administration we might see at the UK border and discusses the option of applying for Authorised Economic Operator (AEO) status. Includes a ‘Considerations for manufacturers’ flowchart which lists areas that manufacturers should audit across their supply chains to help them understand the impact of tariff barriers and non-tariff barriers.

The people roadmap

British Retail Consortium Autumn 2017

Report from the British Retail Consortium (BRC) which looks at the role of EU nationals in retail organisations and the supply chain. The report highlights the skills needs of the sector and the potential impact of Brexit on the retail workforce.

Keeping your goods moving

EY October 2017

EY highlight six considerations for enterprises impacted by Brexit border changes, including: moving goods in and out of the UK, sourcing locations, operating model suitability, impact on working capital, validity of existing contracts and immediate customs/border issues.

Brexit – the Voices of European Business

COBCOE 14 September 2017

A report from the Council of British Chambers of Commerce in Europe (COBCOE) which highlights European business priorities for Brexit. The report identifies concerns around barriers to future trade, disruption caused by the Brexit process and the UK’s role as Europe’s global springboard. A case study included in the report highlights the complex supply chain of a clothes manufacturer and the potential challenges that Brexit will create for them.

The Brexit Column: Customs declaration

KPMG 18 August 2017

Bob Jones, Director and Brexit Customs & Indirect Tax Lead at KPMG, talks about the government’s proposals for trade and highlights areas that businesses should be exploring, noting that the 'rigour of applying for AEO gives companies a much better understanding of their trade infrastructure and exposure'.

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Trade and professional press

Articles from the trade and professional press on Brexit are available to logged-in ICAEW members and ACA students through the Business Source Corporate database. This includes articles on the next steps following Britain’s decision to leave the EU and an assessment of the impact in different sectors.

Please login to the website to view the latest articles.

Help and support from the Library

The ICAEW Library & Information Service maintains a large collection of resources that can help you with the different issues and opportunities arising from the EU referendum decision. The wide range of topics covered includes exchange rates, export and supply chain management.

Articles and books

The collection of articles and books held by the library on the UK exit from the European Union is growing as the professional press consider the implications and the practical steps that can be taken now. 

Selected titles

Company law update : governance, distributions and Brexit
Accountants Digest ; no.651
Duvall, D (Croner-i, 2019)
Digest covering a range of recent and potential future changes to company law, including the impact of Brexit in the context of the company law amendments made in early 2019.

Brexit implications for accountants
Accountants Digest ; no.628
Paul Bowyer (Wolters Kluwer, April 2017)
This digest will guide you around the breadth of implications facing accountants, covering corporate governance, audit, accounting, tax, VAT and employment.

Doing business after Brexit: A practical guide to the legal changes
Helen Tse (Bloomsbury Professional, August 2017)
This practical guide considers the legal issues arising out of Brexit and the issues that businesses are likely to face. The book suggests appropriate steps to mitigate risk and take advantage of any opportunities.

If you wish to see any of the material listed in our catalogue please contact the library enquiry team by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com


ICAEW members, Business and Finance Professionals, ACA students and Forensic & Expert Witness/Valuation Community subscribers can access the overview of BVB Insights: Data and analysis on UK private company multiples as a free member benefit. The 2018 edition of this annual publication looks at how deal multiples have fared one year on from the EU referendum.

Specialist databases

The library offers access to international accountancy, business, law and tax databases that include further articles and analysis following the EU referendum result and information that can help you explore new business opportunities.

If you are visiting Chartered Accountants’ Hall you can access these databases directly through the computers in the Business Centre. Alternatively, the enquiry team can search the databases on your behalf and supply the most appropriate material by email (subject to licences).

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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