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Tax aspects of the draft EU withdrawal agreement

Speed read

The draft withdrawal agreement published on 14 November 2018 deals with how the UK leaves the European Union and sets out a transition period to give time for future trading arrangements to be agreed. It does not cover those future trading arrangements. Most aspects of the draft agreement follow what was already outlined in the March 2018 draft withdrawal agreement in terms of financial settlement, the rights of EU citizens and the transition period. What is new is the further detail on the mechanics of the backstop to ensure that there is no hard border between Northern Ireland and the Republic of Ireland at the end of the transition period.

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