The agreement between the UK and EU on revising the Ireland/Northern Ireland Protocol leaves the basic structure of the Protocol in place. EU law will continue to have a substantial impact on tax and customs in Northern Ireland. However, the extent to which EU law constrains UK government policy on tax, and the extent to which businesses and people in Northern Ireland feel the impact of EU law is likely to be considerably reduced.
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The agreement between the UK and EU on revising the Ireland/Northern Ireland Protocol leaves the basic structure of the Protocol in place. EU law will continue to have a substantial impact on tax and customs in Northern Ireland. However, the extent to which EU law constrains UK government policy on tax, and the extent to which businesses and people in Northern Ireland feel the impact of EU law is likely to be considerably reduced.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: