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The Windsor Framework and tax: same building, but a major renovation

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The agreement between the UK and EU on revising the Ireland/Northern Ireland Protocol leaves the basic structure of the Protocol in place. EU law will continue to have a substantial impact on tax and customs in Northern Ireland. However, the extent to which EU law constrains UK government policy on tax, and the extent to which businesses and people in Northern Ireland feel the impact of EU law is likely to be considerably reduced.
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