Domicile: Principle question 2: Do we want a racist tax system?

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The domicile rule as used in UK taxation discriminates between people on the basis of their place of national origin. Since 2003 this has been illegal in the UK on the basis of amendments passed that year by the UK government and consistent with discrimination law across the whole of Europe.

Although discriminating on the basis of national origin need not mean discrimination on the basis of nationality, race or ethnicity they will often coincide.

Having a law that discriminates in this way is not just illegal, it is ethically unacceptable to anyone who believes all should be treated equally before the law, as I do. It's also massively socially divisive at a time when we need the exact opposite. As such this law is profoundly harmful to social cohesion.

Do we really want a tax system based on such a profoundly unethical, as well as illegal, rule?

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