Readers’ forum: Where is my adopted client domiciled?

My client is a very successful entrepreneur and business adviser who has built an international career over many years. He was born in England to British parents and lived here as a child. He went to university in the USA and since then he has lived in many different parts of the world – never settling anywhere for long. He is currently back in England but this will probably only be for a few years before he is on the move again.

He and I have always worked on the basis that he has a UK domicile because his father and mother were domiciled here. Because he has never had a domicile of choice elsewhere his domicile of origin in the UK (strictly England and Wales) has never been revoked.

His elderly parents have just died soon after each other and in going through their papers...