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    Fear we'll hear more Government doors slamming in an attempt to shut out scrutiny, transparency and accountability in the coming months.

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    Inheritance tax should be the most progressive of taxes. But the wealthy have become so adept at avoiding it that it now imposes a higher burden on middle class estates than on the very wealthy. It's time to act. Me in (chart from OTS)

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    The best analysis I've read for absolutely ages. Anyone wanting to understand the complex relationship between identity, history and strategy that defined the UK since 1945, including on European matters, should start here.

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    Someone is still looking for « honesty upfront » in the debate. (A good illustration with Northern Ireland).

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    Some (like Rycroft) think if you're going to tackle the "Irish trilemma" then a border down the Irish Sea is the logical outcome Whatever the truth, what's certain is that Johnson is dissembling and in doing so, storing up problems for the future

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    But much will depend on how much the UK diverges on regulations over time. The more it diverges, the greater the frictions and the harder the border down the Irish Sea. There was consensus on this among those I spoke to

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    The key, he said, will be “EU agreement on reducing the level of checks from those that they would normally apply.”

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    Lidington referenced the Norway-Sweden border, adding "If you’re going to reject” a solution like the backstop, “then simply the way in which the European treaties operate is that they deal with third-country external borders in a particular way"

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    Even more significant will be controls on goods going the other way, from GB to NI "At the very least we know that customs declarations will be needed, and potentially checks too” said Hayward

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    Katy Hayward, an expert at the UK in a Changing EU, based at Queen's University Belfast, agreed "these goods will need to be accompanied by exit summary declarations, which means paperwork and thus cost.”

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    Last year Wood asked Stephen Barclay, then Brexit secretary, whether NI firms would have to fill out paperwork when exporting to GB. “He replied that they wouldn’t. Ten minutes later he corrected himself and said they would"

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    Stewart Wood, former adviser to Gordon Brown (including on NI), now in the Lords, was blunter “The government’s position on GB-NI trade rules after Brexit is a heady mixture of confusion, obfuscation and contradiction.”

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    Philip Rycroft, former head of the Brexit department, meanwhile told me "Clearly there will be some complexity, some cost in trade east-west, and possibly also some new procedures west-east.”

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    It "does concern me," Lidington said, "both for political and for economic reasons, cost to business and the political impact on unionism"

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    But others insist there will be new checks and controls. David Lidington, de facto deputy PM in May's government, told me "There would have to be checks." There is scope for some mitigation but never the less "the Johnson deal is more difficult for NI than the May deal was"

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    Johnson has said "There’s no question of there being checks on goods going NI/GB or GB/NI” and later “no forms, no checks, no barriers of any kind.”

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  20. 1. velj

    Britain has left the EU but many future issues remain unresolved I spoke to senior politicians, civil service chiefs and independent experts about one of them Johnson says there will be no checks in the Irish sea. He's wrong.

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