Britain is threatening to introduce new laws to impose VAT and customs duties on all goods from the European Union if no Brexit deal can be agreed, the Government said today.

MPs and peers will legislate to impose new custom duties and VAT tariffs on trade with the EU in case no deal can be agreed by March 2019.

A detailed 14 page blueprint entitled Future Customs Arrangements for the UK also disclosed that Whitehall officials are in a race against time to get up to date customs computer ready for Brexit.