A senior UK government source said the prospects of a breakthrough were “receding” and accused the EU of making “11th-hour” demands.
But a Brussels source denied this, with EU chief negotiator Michel Barnier calling Friday an “important day”.
Both sides have to agree and ratify any deal by 31 December, when the current rules on EU-UK trade end.
If they do not, they will do business on World Trade Organization rules, meaning the introduction of tariffs, or taxes on imports.
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