The appellants had a domicile in the UK, based on a consideration of their father’s and grandfather’s respective domiciles.
Summary
The appellants had a domicile in the UK, based on a consideration of their father’s and grandfather’s respective domiciles.
Background
The appellants, the four children of their father (NH), appealed (under ITEPA 2003, s 42 and ICTA 1988, s 207) against HM Revenue and Customs determinations that they had all been domiciled in the UK since their birth.
Under the law of domicile, each appellant obtained a domicile of origin that was the same as NH’s domicile at the time of their birth. Until they reached age 16, each appellant had a domicile of dependency that was the same as the domicile of NH. Similarly, when NH was born, he obtained a domicile of origin that was the same as the
