Sales of goods between Great Britain and Northern Ireland explained

Sarah Kay, VAT expert at Croner-i, reviews the VAT and customs treatment of sales of goods between Great Britain and Northern Ireland now that the UK has fully left the EU and the Northern Ireland Protocol has been agreed

On 1 January 2021, the UK started its first full day completely outside the EU. In normal times we might have expected the nation’s ports to be teaming with reporters seeking to cover the practical effects of this, but we do not live in normal times.

The pandemic and then the storming of the US Capitol building on 6 January combined to keep stories concerning the movement of goods off the front pages. However, as the dust settles, four weeks into our new relationship with the EU such stories are becoming more regular, and higher profile, features in the news.

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