Britain’s customs system will not be ready in time for the start of its new relationship with the European Union at the end of 2020, according to a damning report presented in secret to senior cabinet ministers last week.

The readiness assessment, drawn up by senior civil servants, was given to Theresa May’s Brexit war cabinet on Tuesday afternoon. But ministers did not get a chance to study it properly before the meeting was cut short by a Commons vote. [...]

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