Accountancy Age on Domicile

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Accountancy Age has covered the domicile report. Unfortunately the report is not as objective as it might be. It says:

A report by Tax Research LLP has accused HM Revenue & Customs of implementing rules that are unlawful as they discriminate between domiciled citizens and non-domiciled people living in the UK.

It adds:

Richard Murphy, the head of Tax Research LLP, said that the non-domiciled rules, exempting non-domiciled people from paying tax on income earned abroad, were racist and unlawful.

I should offer a clarification. I am unambiguously saying that these laws discriminate. That's illegal under the Race Relations Act, but it's not racist. The discrimination is on the basis of national origin. That's not the same thing. Likewise the discrimination is not intentional by HMRC. It's a conflict in the law. It's not HMRC who have to change. They're victims too. It's the law has to change.