Loose end - Domicile

Domicile

The recent case of Nathanael deceased: Cyganik v Agulian [2005] EWHC 444 was based on an application by Miss Cyganik under the Inheritance (Provision) for Family and Dependants) Act 1975 following the death of Mr Nathanael that he was domiciled in the UK — a necessary condition for the application of the 1975 Act. The case bore striking similarities to the case of Mr Anthony Shaffer last year where his long term companion also sought to establish that the deceased was domiciled in the UK not for any tax purpose but to secure a share in his estate under the I (PFD) Act 1975.
The case contained some interesting features including a lengthy analysis on why Mr Nathanael's unbroken 30 year residence in this country was not by any means conclusive of the acquisition of a domicile of choice here.
The judge was keen to emphasise...