Domicile: The conclusions

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I've written a lot on domicile in the last couple of days. More could be written on the domicile debate than I have. But the message is clear. There is no ethical justification for keeping the domicile rule in UK taxation.

There is no economic justification for doing so either. Worse than that, it's current effect may well be harmful.

The arguments for retention of the rule are based on self interest, mistaken or blatantly misleading analysis, and assumptions that cannot be sustained if it is assumed that those making use of the rule are either law abiding tax payers in the other states in which they are resident or are economically rational beings.

So what we come down to is that the domicile rule is a nasty, tawdry little racist rule used to preserve privilege for a few who hold democracy and society in contempt and are willing to pay what is in effect a bribe to be exempted from its demands. It does not make for an attractive scenario.

Is it surprising that I'm adamant that the domicile law has to go? Is it any surprise that I also think it will go, if not now then within years? In that case why not embrace the day and get rid of it it now?