Determining domiciles of origin and choice

 In Tax

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How does the court come to a decision?

Domicile – Henderson v HMRC [2017] UKFTT 556

Case Summary from LawSkills | Private Client specialist trainersHMRC had made a determination of domicile in relation to the four children of a family, taking into account a three-generational history of where the family had lived. They had determined that all the children had been domiciled in the UK since birth, and that determination was appealed to the Tax Tribunal.

The facts

The family history was complex and had to be assessed in some detail. The grandfather had been born and educated in the UK, but was living in Brazil with his Brazilin wife when their three children were born. If he had acquired a domicile of choice in Brazil at the time his son Nicholas Henderson (NH) was born, that would have an impact on his son’s domicile. That, in turn, could affect the domicile of NH’s four children.

The judgment analysed the evidence given, both orally and in earlier statutory declarations and statements, to determine the facts of the case and the intentions of the parties. This would, in turn, allow the judge to decide three questions:

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