Tax after the EU referendum

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 comment, to date, on this aspect of Brexit.

• Primary Source

ESO: Background information: EU referendum: Osborne warns of Brexit budget cuts http://www.europeansources.info/record/eu-referendum-osborne-warns-of-brexit-budget-cuts/

ESO: Background information: The EU Referendum, 23 June 2016. The United Kingdom and the European Union. The results http://www.europeansources.info/record/the-eu-referendum-23-june-2016-the-united-kingdom-and-the-european-union-the-results/

ESO: In Focus: Brexit - The United Kingdom and the European Union http://www.europeansources.info/record/brexit-the-united-kingdom-and-the-european-union/

ESO: Background information: Statement by the Chancellor following the EU referendum http://www.europeansources.info/record/speech-statement-by-the-chancellor-following-the-eu-referendum/

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