A leaked Brexit note that says Britain has no overall strategy for leaving the European Union was written without input from the government, Deloitte says.
The memo leaked to The Times newspaper casts Britain's top team in a chaotic light: Prime Minister Theresa May is trying to control key Brexit questions herself while her senior ministers are divided and the civil service is in turmoil.
"The Prime Minister is rapidly acquiring the reputation of drawing in decisions and details to settle matters herself - which is unlikely to be sustainable," according to the document, dated November 7 and published by The Times on Tuesday.
"It may be 6 months before there is a view on priorities/negotiation strategy as the political situation in the UK and the EU evolves," said the document, titled Brexit Update.
Breaking its silence on Tuesday Deloitte said in a statement it was "a note intended primarily for internal audiences".
Confirming comments from May's spokeswoman earlier on Tuesday, Deloitte said: "It was not commissioned by the Cabinet Office, nor any other government department, and represents a view of the task facing Whitehall. This work was conducted without access to No. 10 or input from any other government departments."
The leaked memo said no common strategy had emerged, partly as a result of splits within the government and partly due to the evolving political situation in the rest of the EU where both France and Germany face major elections in 2017.
May's cabinet is split, with Foreign Secretary Boris Johnson, Trade Minister Liam Fox and Brexit Minister David Davis - who all campaigned to leave the EU - on one side and finance minister Philip Hammond and Business Secretary Greg Clark - who wanted to remain - on the other, according to the memo.
May's priority, it said, is survival and keeping her ruling Conservative Party together, rather than business or economic considerations.
The document also said that "major players" in industry were likely to "point a gun at government's head" to secure assurances similar to that given to carmaker Nissan that it would not suffer from Brexit.
