Podcast Location:
Download it here [file size: 20.7 MB]
Categories:
Tax Law
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast aims to explore the term 'domicile' in relation to UK taxation. It will set out different types of domiciled status and how they can be acquired, lost and reacquired depending on the circumstances. Domicile is a highly qualitative concept and this podcast will look at a number of cases that set out the relevant principles by which practitioners and tax payers are often guided.

Outcomes:
After completing the course you will:
  • Understand why domicile is relevant;
  • Understand the what impact domicile has on an individuals liability to pay tax in the UK;
  • Understand what is meant by a domicile of choice;
  • Understand what is meant by a domicile of origin;
  • Understand what is meant by a domicile of dependency;
  • Be aware of the rules relating to the loss or acquisition of any of these statuses;
  • Be aware of the factors that go into determining the question of domicile;
  • Be aware of the cases that indicate an individual's intention to become domiciled in a particular jurisdiction;
  • Understand what is meant by deemed domicile and how that regime affects an individuals liability to UK IHT.
Level:
Complex Difficulty: 4 of 5
Classification:
Case Update
Legal Principles
Sources and References:
  • Bell v Kennedy [1868] LR 1 Sc & Div 307;
  • Moorhouse v Lord [1863] 10 HL Cas 272;
  • Re Martin [1900] P 211;
  • Udny v Udny [1869] Lr 1 Sc & Div 441;
  • Adoption and Children Act 2002;
  • Re McKenzie [1951] SR (NSW) 293;
  • Dicey, Morris & Collins, The Conflict of Laws (Sweet and Maxwell Ltd, 14th edition, 2006);
  • Re Beaumont (1893) 3 Ch 490;
  • Domicile and Matrimonial Proceedings Act 1973;
  • IRC v Duchess of Portland [1982] STC 149;
  • Mark v Mark [2005] UKHL 42;
  • Re the late Emperor Napoleon Bonaparte [1853] 2 Rob Eccl 606;
  • IRC v Bullock [1976] 1 WLR 1178;
  • Aikman v Aikman (1861) 4LT 274 Winans v AG [1904] AC 287;
  • Agulian v Cyganik [2006] EWCA Civ 129;
  • Barlow Clowes International Ltd and others v Henwood [2008] EWCA Civ 577;
  • Gaines-Cooper v Commissioners for HM Revenue & Customs [2007] EWHC 2617;
  • Forbes v Forbes [1854] Kay 341;
  • Hyland v Hyland [1971] 18 FLR 461;
  • D'Etchegoyen v D'Etchegoyen (1882) 13 PD 132;
  • Morgan v Cilento [2004] EWHC 188;
  • Re Fuld's estate (No 3) [1968] P 675;
  • Spence v Spence [1995] SLT 335;
  • Cramer v Cramer [1987] 1 FLR 116;
  • Re Adams (1967) IR 424;
  • Irvin v Irvin [2001] 1 FLR 178;
  • Moynihan v Moynihan (No 2) [1997] 1 FLR 59;
  • Inheritance Tax Act 1984 ss267(2), 158(6).
Tags:

This podcast serves as an introductory or refresher guide to the concept of domicile which is relevant for all practitioners dealing with private clients and particularly those claiming to be non-UK domiciled for tax purposes.

Podcast added: 28/04/10

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