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

There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.

The controversy surrounding the Ireland/Northern Ireland Protocol (‘the Protocol’) has always been about wide constitutional issues. But – as has so often been the case with constitutional flashpoints (see King Charles I’s ship money or King George III’s Stamp Acts) – the Protocol is in large part about tax. It is therefore unsurprising that the agreement as to the continued operation of the Protocol now reached by the EU and the current UK government also largely concerns tax.

What is the mechanism for the change?

The first point to emphasise is that the Protocol remains in force albeit now renamed as ‘the Windsor Framework’ (WF). That continuation has two aspects:

  • the WF remains...

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