The taxpayer’s father acquired a domicile of choice in England prior to the taxpayer reaching the age of majority, so the taxpayer had a domicile of origin or dependency in the UK, and did not subsequently acquire a domicile of choice in Israel. 

Summary 

The taxpayer’s father acquired a domicile of choice in England prior to the taxpayer reaching the age of majority, so the taxpayer had a domicile of origin or dependency in the UK, and he did not subsequently acquire a domicile of choice in Israel. 

Background 

The appellant was born in the UK on 9 December 1949 to parents who had arrived in the UK shortly before the outbreak of World War II from Europe. Save for a short period between 1967 and 1970, the appellant resided in Manchester. He built an extensive property business, established a Jewish Community, and brought up his family within a relatively small