Andrew Titchener looks at the new deemed domicile rules and their interaction with domicile under general law
In the article ‘Regular Review’ (Tax Adviser, December 2018), I briefly considered the concept of domicile, noting two recent cases (U v J  EWHC 449 (Fam) and Proles v Kohli  EWHC 767 Ch) that surprised many in the legal and accounting professions. These and similar cases, along with HMRC’s dogmatic approach to domicile enquiries continue to make domicile a hot topic.
But does domicile matter now for those who from 6 April 2017 find themselves falling within the new long term deemed domicile rules, i.e. individuals who have resided in the UK for 15 out of the past 20 tax years?