Key documents: taxation
This note lists a series of key documents on taxation.

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.
UK tax after the EU referendum (82 KB , PDF)
UK tax after the EU referendum (82 KB , PDF)
This note lists a series of key documents on taxation.
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.