The Law Society's Tax Law Committee places great weight on the UK tax regime being stable and predictable, and tax law (whether statutory or case law) being accessible.
Indeed with the possible exception of the first principle, a good starting point in assessing the impact of the EU on the UK tax system is whether EU action has furthered or detracted from the principles for corporate tax reform published by HMRC/HMT in 2010 - namely stability, aligned with modern business practice; avoiding complexity; and maintaining a level playing field.
Read our full response below.