Mr and Mrs

Keith Gordon discusses a recent case which deals with practical issues relating to an individual’s domicile

My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division concerning domicile. As that case provides good practical examples as to how an individual’s domicile might be determined by reference to 21st (as opposed to 19th) century ways of living, I have decided to return to it for the purposes of this month’s article.