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What is my child’s domicile of origin? This is not a question many parents spend long nights contemplating.
Over the last 25 years the social landscape of the UK has changed irrevocably. The 2021 census estimated that 3.2% of the population in England and Wales now identifies as gay lesbian bisexual or another sexual orientation while in the year ended 31 March 2022 18.3% of children adopted in England were adopted by same-sex couples (Department of Education figures). When we consider how much the UK has changed over the past decades we seldom ask how this may have impacted how we determine a child’s domicile of origin.
Taxation covered many of these issues in an excellent article by Sam Dewes 'Domicile difficulties' (Taxation 23 August 2018). Here I’d like to expand on some of the points which he made...
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