People are obviously very concerned about what would actually happen regarding our trading relationship with the EU and Ireland in a No-Deal scenario. There is provision within WTO (World Trade Organisation) rules that, on the condition that a new free trade agreement is being developed Article 24 of the WTO's General Agreement on Tariffs and Trade provides the legal framework for keeping tariffs between Britain and the EU at zero. This would need Brussels to agree to these terms and for the UK and the EU to begin negotiations for a new trade deal immediately after we leave. Should Article 24 be used the concerns about free and frictionless trade can be allayed. My position is still to avoid a No-Deal and secure a withdrawal agreement that enables the UK to be an independent sovereign state able to negotiate and implement trade deals around the world. The following article below from www.politico.eu explains this in more detail
The EU and UK negotiators agreed the texts of a Withdrawal Agreement and Political Declaration on a framework for a future EU-UK relationship, and the time came for the UK Parliament to vote on it. But on 15 January Parliament rejected the two documents by 230 votes.