asked Her Majesty's Government:

When they will publish the domicile review announced in 1997; and [HL1847]

What impact assessments have been made of the recently published draft clauses regarding capital gains tax and income tax treatment of non-domiciles and trusts relating to such individuals; and when these assessments will be published; and [HL1848]

Whether they will change the inheritance tax treatment of non-domiciles and trusts relating to such individuals; and [HL1849]

Whether the treatment of excluded property trusts for inheritance tax will be revised in relation to non-domiciles; and [HL1850]

Whether they will change the capital gains tax and income tax proposals recently published in relation to non-domiciles and trusts relating to them. [HL1851]

The measures announced at PBR change established personal tax rules. Regulatory impact assessments are intended for measures which have a regulatory impact upon business.

The Government announced a review of the residence and domicile personal tax rules in Budget 2002. The Chancellor announced the closure of this review as part of the recent Pre-Budget Report. HM Treasury is currently consulting on how the measures announced in the Pre-Budget Report will be implemented. This consultation runs until 28 February.

Treasury Ministers have recently sought to clarify that there will be no retrospection in the treatment of trusts and the tax changes will not apply to gains accrued or realised prior to the changes coming into effect. The inheritance tax rules were outside the scope of the residence and domicile review.