Consultation outcome

Taxation report: review of the balance of competences

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

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Taxation report: review of the balance of competences

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Detail of outcome

Original consultation


Report on taxation for the government’s review of the balance of competences between the United Kingdom and the European Union.

This consultation ran from

Consultation description

The Foreign Secretary, William Hague, launched the Balance of Competences Review in Parliament on 12 July 2012. This follows the Coalition’s commitment to examine the balance of competences between the UK and the European Union. The review will provide an analysis of what the UK’s membership of the EU means for the UK national interest. See the detailed guide for full details of the review programme.

As part of this review, HM Treasury published a Call for Evidence on Taxation in November 2012 to gather evidence and facilitate discussion with interested parties in order to inform the Balance of Competences report on taxation. The evidence received and discussions with interested parties focused around broad themes including:

  • the considerations in determining the appropriate level for decisions on taxation to be made
  • the impact of the current balance of competence and its exercise on the national interest
  • the future challenges the UK may face in relation to the balance of competence on tax.

All the evidence received can be found below.


Published 28 November 2012