The domicile debate

It is usually the case when an individual adopts a domicile of choice that the domicile of origin will automatically revive if the person returns to their domicile of origin. However, sometimes a domicile of origin will not revive quite so automatically if there are special circumstances in relation to the individual's situation. This was the case recently in Allen and Hately (Johnson's Executors) v HMRC (21 April 2005 - SpC 481). The Commissioners held that the deceased, Mrs Johnson, retained a domicile of choice in Spain, even though, by the time of her death, had been residing in the ...