But view of many in EU27 is that Britain leaving single market and customs union makes hard border inevitable – which Ireland will not accept

Downing Street still believes the Irish border problem can be resolved by December, despite Dublin’s threat to veto Brexit trade talks over the issue regardless of Theresa May’s £40bn divorce offer.

Ireland fired a warning shot on Tuesday by suggesting that May’s enhanced financial offer to the EU was not enough on its own to secure the trade talks sought by the UK without guarantees that Brexit will not lead to a hard border.

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