A new survey of UK and Netherlands firms shows two-thirds think our departure from the single market has had a negative effect

It is now three months since Boris Johnson declared that his Brexit deal would be unalloyed good news for UK businesses and consumers alike. But the true picture is graphically illustrated by a new survey of 125 UK and Dutch firms that do business between the two old and close trading nations.

Whether it be trade in chocolate bars, electric bicycles or malt whisky distilled in Scotland, the reality for exporters, importers and customers infuriated by orders being delayed is mostly negative.

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