The difficulty of defining domicile

This year has seen major changes for those in the UK advising non-domiciled clients. This article summarises some of the main points about the new residence rules and also reviews a recent court case involving domicile. To start by defining the terms, domicile is a more permanent, and one might say emotional, concept of 'home', not necessarily the same as a person's current country of residence. It is acquired at birth, creating a domicile of origin. It is very difficult to abandon a domicile of origin to acquire a domicile of choice. There is also a 'deemed domicile' for inheritance tax ...