£60,000-a-year bill is 'the last straw'

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The Toziers are heading back to New York after more than 30 years in London where he worked as City broker with Smith Barney and she ran her own business. They face a whopping £60,000 a year tax bill if Alistair Darling presses ahead with the non-dom levy in April.

Estate agents flag up exodus by non-doms

"We love it in this country very much but I do think they are playing with fire," said Mr Tozier.

"Part of the reason why the City has done so well is the benign tax regime.

"He is changing the rules and it is going to be very difficult for foreigners to live here."

He said the couple, who have two married daughters, planned to go back to New York at some stage in the future but the Chancellor's clampdown was "the straw that broke the camel's back".