On 21 December 2022, the England and Wales High Court ruled that the European Union (EU) Settlement Scheme (EUSS) breaches the UK's Brexit Withdrawal Agreement with the EU as it fails to protect the rights of nationals of EU Member States (EU nationals) with pre-settled status if they do not seek further immigration permission before the expiry of their pre-settled status. The High Court held that the terms of the Withdrawal Agreement mean that EU nationals with pre-settled status should not become unlawful residents in the UK if they do not make a further application for permanent/settled status.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
