LONDON—Ed Mason has 91,000 pints of beer at risk in the U.K.’s third pandemic lockdown, the latest in a series of strict restrictions on business that has sapped morale and made even simple planning a nightmare.

Beer from Mr. Mason’s Five Points Brewing Co., a London-based independent brewer, will spoil if the current lockdown stretches beyond the six weeks announced by the government earlier this month. This latest lockdown follows a similar closure of businesses in the spring, a month-long shutdown lasting most of November and into December and a series of fast-changing restrictions that differ by region based on local infection rates.

The on-and-off measures have kept U.K. businesses from being able to make even basic decisions about things like inventory levels, cash flow and employees.

“The stop-start nature of these restrictions makes it virtually impossible to plan for, whether on cash flow or strategy,” Mr. Mason said. “There is a sense of resignation now.”

Adding another layer of uncertainty: On Dec. 31, the U.K. ended a transition period after breaking from the European Union. Some businesses grappling with lockdowns are simultaneously working through new rules for exports, imports and hiring workers from the EU.

This post first appeared on wsj.com

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