Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the UK leaving the EU on the tax liabilities of UK citizens with shareholdings in companies listed in Europe.

There are no specific rules for the taxation of UK citizens on their income and gains from shareholdings in non-UK companies listed in a country within Europe, as opposed to non-UK companies listed in a country not within Europe. Such income and gains will typically be taxable in the UK, subject to any relevant Double Taxation Agreements.