Commentary

V3.601 The Withdrawal Agreement and Northern Ireland Protocol—overview

Part V3 Supplies, acquisitions and imports

V3.601 The Withdrawal Agreement and Northern Ireland Protocol—overview

The Withdrawal Agreement and Northern Ireland Protocol

V3.601 The Withdrawal Agreement and Northern Ireland Protocol—overview

The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement ('Northern Ireland Protocol') sets out the principles underlying the arrangements for trade between (a) Northern Ireland and Great Britain and (b) Northern Ireland and the EU with effect from 1 January 2021. For more detailed commentary on this see V3.360.

Accounting for VAT on goods moving in and out of Northern Ireland

There are a number of scenarios in respect of movements of goods into and out of Northern Ireland including:

  1.  

    •     Goods moving between

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