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ARTICLE · 08 JUNE 2010

What Now For The Non-Doms?

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The Conservative and Liberal Democrats published their "Programme for Government" which contained a promise to "review the taxation of non-domiciliaries", but no hint as to what tax changes this could foreshadow.

United KingdomGovernment, Public Sector
Sarah Cormack
Sarah Cormack
Sophie Dworetszky
Sophie Dworetszky
Christopher Groves
Christopher Groves
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What now for the non-doms?

The Conservative and Liberal Democrats published their "Programme for Government" which contained a promise to "review the taxation of non-domiciliaries", but no hint as to what tax changes this could foreshadow. The Conservative Manifesto had promised to "restore the tax system's reputation for simplicity, stability and predictability", but that will apparently have to wait.

What did the parties' manifestos say?

The Conservatives

The Conservative Manifesto contained little detail on the taxation of non-doms, referring only to their intention to introduce "a simple flat-rate levy" to pay for the increase in the nil rate band. This built on George Osborne's 2007 proposal for a levy which the Labour Government ultimately introduced as the £30,000 'remittance basis charge', ending its own review of the taxation of non-doms that had continued for a number of years.

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