Breach of human rights
However, the £30,000 charge for those who have been UK resident for more than seven out of the previous nine tax years remains unchanged.
Quarmby said the higher charges will put people off applying for the non-dom status: “People are going to start saying it is not worth it. It does not even give an exemption from tax, it just means it does not have to be paid instantly.”
He also criticised HM Revenue & Custom’s crackdown on tax avoidance over the last year, which has seen it demand payments from users of avoidance schemes through Accelerated Payment Notices and Follower Notices.
Quarmby said the notices, which do not offer recipients an opportunity to appeal their fine until after it has been paid, represent a “breach of human rights”.
“There is nothing to stop the Government introducing laws like this, and it goes against the right to a trial. It is basically extortion, reciepients of the notices face a 50% charge if they do not pay a fine within 90 days, but if they successfully appeal against the fine, the Revenue does not have to pay them compensation.”
