With the UK’s departure from the EU under the terms of the Withdrawal Agreement on 31 January 2020, Brexit has now moved to the Transition phase.

This article discusses the key VAT and Customs elements of the Protocol on Northern Ireland in the Withdrawal Agreement.

We have set out our initial analysis of the key areas business needs to focus on.

Whilst a so called ‘flextension’ has been adopted by the EU until 31 Jan 2020 to allow further time for the ratification of the Withdrawal Agreement Bill (WAB), as with all things Brexit, significant uncertainty remains.