- Tax issues. Businesses in Northern Ireland follow EU rules on VAT and state aid. Sky News reports that the deal will include the UK retaking VAT powers in Northern Ireland. But will that be a comprehensive change or will it apply to a limited class of goods?
- Role of the European Court of Justice. As things stand, Northern Ireland follows some EU trade rules – despite the fact the UK has left the EU. Indeed, it’s an EU body – the European Court of Justice (ECJ) – that settles trade disputes. The government initially demanded the ECJ’s oversight be removed – but the EU has resisted
Source BBC
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