The Protocol on social security in the European Union-United Kingdom Trade and Cooperation Agreement includes an opt-in possibility in its provision for posted workers.

Brexit challenges continue but opportunities beckon.

To assist you in understanding, planning and adjusting to this new reality, the experts in our Brexit Response team have set out our analysis of some of the key aspects of the Deal, and key issues business can focus on.

A new regime for businesses to account for VAT on imports of goods into Ireland from non-EU countries came into effect on 1 January 2021, writes David Duffy of our Tax team.