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The Trade & Cooperation Agreement (‘TCA’) came into provisional effect on 31 December 2020 and establishes the commercial and regulatory arrangements between
the EU and the UK. The agreement is provisional upon ratification by the European Parliament which is expected by the end of February/early March. This publication, which is relevant for any foreign HQ business with UK operations, provides summaries of the TCA’s provisions in key areas such as Indirect Tax, Direct Tax, Immigration, Social Security and Data Protection.