This week's Accountancy Age/Reed Accountancy Big Question survey asked whether the UK should resist attempts to harmonise taxes in Europe, following pressure from the European Commission to impose VAT on children's clothing. Of those polled, 74% argued that the UK should resist such moves with only 21% advocating greater tax harmonisation.

Some argued that tax decisions should always remain a local choice.

'Tax rates, like interest rates, should reflect the needs of the economy of a country,' said Andrew Pearson of Laser Lines. 'The state of individual country economies varies greatly and to have pan-European rates is not appropriate.'

There were, however, some who felt that tax harmonisation would be a positive move overall.

'If we are serious about Europe, then to ensure full free trade, tax rates across the board need to be harmonised,' argued one respondent.

Email Paul_Grant@vnu.co.uk.