The government has called for evidence on the balance of competence on taxation between the UK and the European Union (EU).
The move follows the launch in July by the foreign secretary, William Hague, of the review of the balance of competences, which is aimed at providing an analysis of what the UK’s membership of the EU means for the national interest.
The term “competence” refers to the powers conferred on the EU by its member states to undertake specific actions.
HM Treasury is seeking views from individuals and groups with an interest or experience in taxation policy and its application on how the competence is used and what that means for the UK.
The call for evidence will close on 22 February. A report on the current balance of competence on taxation and what it means for the national interest will be published by summer 2013.