EU chief negotiator Michel Barnier warned that two key elements of Britain’s post-Brexit trade plan are “not acceptable”, according to remarks to a parliamentary committee published on Friday.

The transcript of a hearing held earlier this week contradicts a claim made by a pro-EU opposition MP that Barnier said the entire proposal was “dead”.

However, he made it clear that the EU would not accept London’s proposals for customs arrangements and for a common EU-UK rulebook on goods to ease trade between the sides after Brexit.