The Government has spent £4.7 billion on border and customs controls which are still incomplete more than three years after the UK left the European Union, the National Audit Office has found. Four years ago, four ministers – Michael Gove, George Eustice, Stephen Barclay, and Priti Patel – promised in a white paper “to create the most effective border in the world, a border that is highly productive, free flowing, predictable and resilient for a…