Tag Archives: Common Corporate Tax Proposals

On Wednesday night of 11 May, I welcomed the Government’s limited stand against the draft directive on the EU’s introduction of a Common Consolidated Corporate Tax Base, for the reasons given in the motion endorsing the European Scrutiny Committee’s report. I remain concerned, however, about one matter still hanging over the debate. It all goes back to a motion that was before a European Standing Committee which asserted, in the name of the Government, probably for the first time since 1640 – at the time of Pym and Hampden – that the British Government, as a sovereign Government, were only “primarily” responsible for direct taxation, whereas in fact our Parliament is exclusively responsible for it.

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