It is somewhat ironic that whilst the Channel Islands have been put under significant pressure over the last 15 years or so (particularly from the EU) over our favourable tax regime for non-residents of the Islands, one of its own current member states, namely the UK, continues to protect its favourable regime for “non-doms”, i.e. persons who are residents of the UK but are not domiciled there. 

For income tax and capital gains tax purposes, foreign domiciliaries (ie non-doms) who are eligible to be taxed under what is known as the remittance basis, are liable to UK tax on their income and gains arising in the UK, ...