Mike Truman's leader So long farewell seems unkind to some aggrieved non-domiciles. There will be some who will have no justification for being aggrieved but as Mike comes close to pointing out some will have justification.
In the third sentence of the second paragraph under the sub-heading 'Short-term residents' Mike says 'The centre of [such an overseas domiciled individual's] life looked at over the longer term is not in the UK'.
Is not the concept of 'centre of vital interests' (in the OECD model sense) the appropriate basis in principle for discriminating with regard to availability of remittance basis between overseas domiciled individuals or individuals who claim to be so on the subjective basis private international law allows?
A person who is or cannot be proved not to be domiciled outside the UK and whose centre of vital...
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