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Kind heart and coronet

02 May 2007 / Mike Truman
Issue: 4106 / Categories: Comment & Analysis , Residence & domicile
MIKE TRUMAN examines the known facts in the case of Lord Laidlaw, and asks what the true residence position is.

Key points * Residence is a question of fact and cannot be 'back-dated'. * The difference between short term and longer term visitors to the UK. * Is saying that you intend to become resident enough to make you so? * Is Lord Laidlaw non-domiciled?

IRVINE LAIDLAW LIVES in Monaco although he was born and brought up in Scotland. In 2005 he sold his training business for over £700 million. He was already known as a philanthropist and intends to give away a large part of this money over the coming years — perhaps £10 -20 million a year.
He was created Lord Laidlaw of Rothiemay in June 2004. Prior to his appointment being confirmed it had to be approved by the House of Lords Appointment Commission. Papers obtained by the BBC under the Freedom of Information Act from the Commission (http://snipurl.com/laidlaw) show that the...

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