Stefano Pessina CEO of Alliance Boots who described the Labour Party's plans for the UK as "not helpful for business, not helpful for the country..." was indirectly criticised by Chuka Umunna, shadow business secretary who asked people to draw their own conclusions on comments made by people who do not live or pay taxes in the UK. This was a passing reference to Mr Pessina who is alleged to be resident in Monte Carlo. But is this legally inaccurate. There is an assumption in the popular press that because a person is non-resident in the UK, he or she does not pay UK taxes. This is incorrect. Non-residents are liable to income tax on income from sources within the UK and certain capital gains on disposal of assets within the UK. It may be that Mr Pessina does pay UK tax on his UK salary as CEO of Boots.