The decision of the United Kingdom (UK) of Great Britain and Northern Ireland to exit the
European Union (EU) has significant impacts across many areas. This paper’s focus is on
the links between Ireland and the UK that may affect tax and customs matters. Two
primary topics are examined – flows between the two jurisdictions that may carry customs
implications and the links of Irish based businesses to the UK and their tax contributions
to the Irish Exchequer.
The full paper can be viewed here.