Five of seven facilities in England and Wales never reached operational stage as Tories vacillated over plans to check goods

The UK wasted at least £100m in taxpayers’ money to set up zombie Brexit border inspection posts that were never used, it has been revealed.

The overall cost of Brexit was put at an estimated £4.7bn by the National Audit Office last year but this included years-long transformation of the software used for customs declarations and other systems built to cope with the UK leaving the single market.