Chancellor George Osborne "buried" plans in last week's budget to offer a tax break to non-doms, according to an analysis of the budget small print by a Labour peer.
In a paragraph on page 63 of the red book, the chancellor said he would raise the inheritance tax exemption for non-doms.
At the moment, a taxpayer domiciled in the UK can transfer their entire £325,000 inheritance tax allowance to their spouse if they are also based in Britain.
This figure is reduced to £55,000 if a UK taxpayer makes a transfer to a spouse who is not domiciled in the UK.
Osborne said he would increase this figure, though he did not say by how much, according to a report in The Guardian.
Lord Wood of Anfield, the shadow cabinet minister who unearthed the change, said: "This was a budget that raised tax on pensioners and made millions of hard-working families pay more. But buried in the millionaires' budget is a measure which gives non-doms a tax break.
The paragraph in question said: "The government intends to increase the IHT-exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner.
"The government similarly intends to allow individuals who are domiciled outside the UK and who have a UK-domiciled spouse or civil partner to elect to be treated as domiciled in the UK for the purposes of IHT. These proposals will be subject to a technical consultation."
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