The EU has significant assets, including buildings, equipment and financial instruments, and the UK can claim some of these assets.  Boris Johnson, the British Foreign Secretary, commented on the Brexit «divorce law» in May 2017, stating that the valuable EU assets that the UK has paid for over the years should be properly valued and that there were good reasons to include them in the negotiations.  On 7th September 2018 it was announced that Michel Barnier had made a concession to British MPs and that the EU would allow a future trade agreement to be linked to the payment of the divorce bill.  The European Commission has long insisted that a trade agreement between the EU and the UK cannot be linked to the payment of financial compensation.  Any attempt to block or change the law requires a majority of opponents in parliament. This would require at least 40 Conservatives to rebel and all opposition parties to unite behind a single position. David Davis and others have suggested that the UK could leave the EU without paying the £39 billion «divorce bill» meant to cover our outstanding financial obligations to Brussels. The £39 billion divorce bill is the figure Westminster and Brussels have come up with to cover the unpaid budgetary contributions we pledged to pay in 2013 and would have paid in 2019 and 2020 had we not left the EU. There are also certain obligations (such as pension contributions) that extend beyond 2020 and will be dealt with in the divorce bill. In March 2018, the UK`s Office for Budget Responsibility (OBR) published the UK`s economic and fiscal outlook, including details of the Financial Regulation estimated at 29 March 2019, the original date by which the UK was due to leave the EU, estimated at £37.1 billion (€41.4 billion).
  The estimated agreement was composed as follows: As the UK did not leave the EU on 29 March 2019, the UK continued to contribute to the EU as a member. Article 50 was extended until 31 October 2019 and the United Kingdom`s contributions for the period from 30 March to 31 October 2019 amounted to GBP 5 billion, of which approximately GBP 32.8 billion (EUR 36.3 billion) to be paid on 31 October 2019.  Section 50 was maintained until the 31st. In January 2020, and despite additional contributions until January 2020 and favourable currency fluctuations that reduced the amount payable in pounds sterling, an increase of £2.6 billion in pension obligations brought the financial settlement estimate to GBP 32.9 billion as at 31 January 2020, the date of the UK`s withdrawal from the EU.  The Financial Arrangement was only binding when the UK Parliament approved the Withdrawal Agreement, which was adopted on 24 January 2020.  He criticised Theresa May`s withdrawal agreement – which has not yet been adopted by Parliament – and suggested that it might be possible to «put on the table another deal» that does not involve handing over billions to Brussels. In essence, the government agrees with Professors Begg and Reid that paying the £39 billion is part of its legal obligation to the EU. The bill must be passed by both houses of the British Parliament to become law, first the House of Commons, where Johnson`s Conservative Party has an 80-seat majority, and then the House of Lords, where it does not have a majority. On the surface, this suggests that the UK is not legally obliged to make payments if it leaves the EU without a deal. Even if we have to foot the divorce bill, who will stop us if we don`t? Because if there is no agreement, we are completely free from European courts – right? It is worth remembering that the only people who – so far – have suggested that we could evade payment of the divorce bill are no longer part of the government. British Prime Minister Theresa May, who wants to enter the second phase of negotiations and open discussions on future relations, has agreed to maintain «full alignment» with EU single market rules that avoid a hard border between the north and south of Ireland.