The Windsor Framework, amending the Northern Ireland Protocol, includes changes to rules for movements of goods from Great Britain into Northern Ireland. ICAEW’s Tax Faculty sets out the VAT and duty implications.
At a glance: the key points behind the new Northern Ireland Brexit deal thegrocer.co.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from thegrocer.co.uk Daily Mail and Mail on Sunday newspapers.
Prime Minister Rishi Sunak will meet European Commission President Ursula von der Leyen in Windsor later on Monday when they are expected to sign off on a new agreement on the NI Protocol. But what will be the key points NI politicians will be looking out for in the document which finally emerges?