Domicile dilemma

22 June 2006

Issue: 4063 / Categories: Forum & Feedback

My client was born in the UK and with a UK domicile, but emigrated to Canada with his parents in 1952. In 1963, he became a Canadian citizen, attended the University of Toronto and then worked for the Canadian banking industry in various countries (Thailand, Canada, Singapore) as well as the UK. When in the UK (1980 to 1982) he liaised with the Inland Revenue, who confirmed that he was non-UK domiciled for the purposes of UK legislation, having obtained a domicile of choice in Canada.

My client was born in the UK and with a UK domicile but emigrated to Canada with his parents in 1952. In 1963 he became a Canadian citizen attended the University of Toronto and then worked for the Canadian banking industry in various countries (Thailand Canada Singapore) as well as the UK. When in the UK (1980 to 1982) he liaised with the Inland Revenue who confirmed that he was non-UK domiciled for the purposes of UK legislation having obtained a domicile of choice in Canada.
Between 1982 and 2004 he worked in various countries including Bahrain Hong Kong and Canada all with local banking institutions. In 2004 he came to the UK as his daughter was commencing school. His intention is to remain at least until his daughter's schooling is over. Plans beyond this to my...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.