Domicile issues move to centre stage

There has been considerable press and political comment in recent months about the taxation of individuals who are resident in the UK but domiciled elsewhere. Some of this comment was long on rhetoric but short on appreciation of the tax rules purportedly under analysis. What is domicile? The concept of domicile was developed centuries ago because of a need to link individuals to specific legal systems. The legal system to which an individual was linked was the law of his permanent home or domicile. An individual's domicile is decided as follows: • When a child is born he or she a...