Tax analysis: The agreement between the UK and EU on revising the Northern Ireland Protocol, ‘The Windsor Framework’, heralds significant changes to trade with Northern Ireland, and has implications for VAT and excise rules. The UK government announced details of The Windsor Framework on 27 February 2023, which seeks to address the perceived shortcomings created by the Northern Ireland Protocol. This article considers changes to the new UK internal trade scheme, the introduction of green and red lanes, and VAT and excise rules in relation to goods.
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