ARE THE LIGHTS GOING OUT?

摘要

In the run up to the 1992 General Election, The Sun famously asked, 'Will the last person to leave Britain please turn out the lights?' Similar sentiments were widely voiced by the UK resident non-domiciled community (non-doms) and their advisers after the announcement of the changes to residence and the taxation of remittances in the December 2007 pre-Budget report, enacted in an amended form in Finance Act 2008 (see Accountancy, April 2008, p22). Twenty months on, and with additional changes on the way, have the lights gone out in the homes of non-doms around the country, or are they still burning brightly?