UK trade with the EU is now governed by the EU-UK Trade and Cooperation Agreement concluded on 24th December 2020 just a few days before the UK was due to leave the single market at the end of the year. The Agreement allows for zero tariff trade between the two partners but does not exempt UK companies from the red tape associated with a customs border, including the need to handle customs declarations for imports and exports. The UK tax office has estimated that British businesses will spend £7.5 billion ...
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