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Non-domiciles resident in the UK have been given something to think about in the pre-Budget report. Brendan Harper looks at the options available to those affected by the rule changes

Never has there been such a hot potato as the subject of non-domiciled individuals resident in the UK ('non-doms'). Year after year, current and past UK governments have dodged the issue; when they do say something about it, it is either a brief statement hidden deep in Budget material, or another consultation paper, neither of which ever says anything of substance. Finally, Alistair Darling has grasped the nettle - with a little help from Gordon, and a lot of help from the Tories. But any change was bound, on the face of it, to be little more than tinkering at the edges, and that is what...

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