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Non-dom status – misunderstood concept

23 May 2022 / David Taylor Rea
Issue: 4841 / Categories: Comment & Analysis
Worldwide income

Key points

  • The remittance basis was introduced in 1799.
  • The Finance Act 1914 abolished the remittance basis except for UK-resident foreigners.
  • Under the Domicile and Matrimonial Proceedings Act married women were able to choose their domicile.
  • No further changes until the remittance basis charge in FA 2008.

With a nod and considerable sympathy to all parents who have had to endure home schooling during the pandemic here is an interesting and possibly unwelcome fact.

William Pitt the Elder (prime minister 1766 to 1768) was educated at Eton Trinity College Oxford and the University of Utrecht. While acknowledging the scholastic merits of those august institutions they were nonetheless inferior to what the Elder had planned for his son William Pitt the Younger. Nothing but the best for the Younger so it had to be home schooling.

Given the significant achievements of the Younger (prime minister 1783...

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