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Public Law analysis: An agreement for free (preferential) trade between the UK and the EU was finally reached on 24 December 2020, just 7 days before UK’s exit from the EU Single Market and Customs Union, and 11 months since the UK left the EU on a formal and official basis. With the end of the transitional arrangements at 11 pm on 31 December 2020 (IP completion day), the UK becomes a completely separate sovereign nation, albeit adhering to some of the provisions of the EU for the purpose of reciprocal trade and standards. In this analysis, Mark Rowbotham, Customs & VAT Consultant at Portcullis ISC, highlights some of the key features of the trade deal agreed between the UK and the EU.
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