Feedback - Non-doms

11 July 2007

Issue: 4116 / Categories: Forum & Feedback

In his Comment article 'Domicile or bust?' (Taxation, 24 May 2007, page 563), Kevin Slevin called for a fundamental re-think of the rules for 'non-domiciles' (which I will henceforth call 'non-doms') and suggests that all UK taxpayers should be exposed to the burden of taxation on the same basis. They aren't, they never have been and I wonder if this is really such a worthy aim.

In his Comment article 'Domicile or bust?' (Taxation 24 May 2007 page 563) Kevin Slevin called for a fundamental re-think of the rules for 'non-domiciles' (which I will henceforth call 'non-doms') and suggests that all UK taxpayers should be exposed to the burden of taxation on the same basis. They aren't they never have been and I wonder if this is really such a worthy aim.
Before looking at non-doms let us consider two identical British twins. One is self-employed and the other operates through a limited company. Their turnover and expenditure is as identical as they are. We all know that the basis of taxation is fundamentally different for each of them so I would argue that having different bases is a concept we should be able to live with.
Kevin describes the domicile rules as positive discrimination in favour of...

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