House of Commons Library

UK tax after the EU referendum

Published Friday, July 7, 2017

Taxation is very largely a Member State competence. The implications of the UK lying outside the EU are likely to be less significant for taxation compared with other policy areas. This short note discusses the balance of competences between the UK and the EU with regard to tax law, before looking at the brief comment that has been made, to date, on this aspect of Brexit.

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Commons Briefing papers CBP-7630

Author: Antony Seely

Topics: EU law and treaties, Taxation

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