Seventy years after George Orwell’s death legislative ‘doublespeak’ is alive and well at least if the customs elements of the Northern Ireland Protocol attached to the UK’s EU Withdrawal Agreement (‘the Protocol’) are any indication. This article disentangles the complex and somewhat obscure drafting of the relevant provisions and explains why – notwithstanding the optimistic rhetoric – a significant customs border is likely to be placed down the Irish Sea with extensive checks and bureaucracy at Northern Irish ports in particular.
The first paragraph of article 4 of the Protocol would appear to be plain enough: ‘Northern Ireland is part of the customs territory of the United Kingdom.’ It serves to make clear that...
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Seventy years after George Orwell’s death legislative ‘doublespeak’ is alive and well at least if the customs elements of the Northern Ireland Protocol attached to the UK’s EU Withdrawal Agreement (‘the Protocol’) are any indication. This article disentangles the complex and somewhat obscure drafting of the relevant provisions and explains why – notwithstanding the optimistic rhetoric – a significant customs border is likely to be placed down the Irish Sea with extensive checks and bureaucracy at Northern Irish ports in particular.
The first paragraph of article 4 of the Protocol would appear to be plain enough: ‘Northern Ireland is part of the customs territory of the United Kingdom.’ It serves to make clear that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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