Retailers may still have to pay duty on some goods, while paperwork is putting some firms off

Less than two weeks after Boris Johnson celebrated what he described as his “jumbo” Brexit deal that would guarantee tariff-free trade with the EU, British businesses have found the small print tells a different story.

Some EU retailers say they will not sell into Britain because they would have to register in the UK for VAT, while other high street names including Marks & Spencer and Asos are finding that those goods not largely made in Britain could indeed be subject to tariffs.

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