Our barristers contribute to different chapters of Westlaw UK Insight, a continually updated and growing encyclopedia of UK law. Their practical insight and expertise can assist when researching a new area or refreshing prior knowledge and acting as a springboard for the rest of your research.

In this article, tax experts Felicity Cullen QC and Barrie Akin explains why domicile is an important factor in United Kingdom taxation, in that it plays a part in determining liability to (or freedom from) taxation in a number of circumstances. They also explore since the enactment of s.45 Finance Act 1975, there has been a statutory test for what is generally known as "deemed domicile" for the purposes of Inheritance Tax.

They cover the following points:

  • The General Law Concept of Domicile
  • Domicile of Origin
  • Domicile of Dependency
  • Domicile of Choice
  • Chief Residence
  • Loss of Domicile of Choice
  • Burden and Standard of Proof
  • Evidence of Intention - Some Practicalities
  • Deemed Domicile
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