The UK and the EU have agreed wide ranging amendments to the Northern Ireland Protocol – the so called ‘Windsor Framework’ – in order to smooth the flow of trade between Great Britain and Northern Ireland. The Northern Ireland Protocol, reached as part of the Brexit Withdrawal Agreement, aimed to prevent a hard border on the Island of Ireland and stipulated that Northern Ireland remained subject to certain EU customs, VAT and regulatory rules. The implementation of the Protocol has led to numerous issues for businesses operating in and with Northern Ireland and has therefore been subject to continuous negotiations.
Source Windsor Agreement
