Tax Status
In 2008, Lord Laidlaw was described by The Guardian as a "Monaco-based tax exile".
Lord Laidlaw was criticized in April 2007 in the press for failing to become UK tax resident despite being appointed to the House of Lords. The BBC said that, in a letter seen by them, Laidlaw "cites a variety of personal reasons" for non-compliance. Criticism by Dennis Stevenson, Baron Stevenson of Coddenham, chair of the House of Lords Appointments Commission, on assurances given to the Commission by Laidlaw to become a UK tax resident by April 2004, were followed by Laidlaw taking leave of absence from the House of Lords. In 2010 following the enactment of the Constitutional Reform and Governance Act 2010 he stepped down from his seat in the House of Lords in order to maintain his non-domiciled status and so be able to avoid paying UK residents' taxes.
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