In December 2002, I wrote about a case with Hong Kong connections, Civil Engineer v Inland Revenue C...
In December 2002, I wrote about a case with Hong Kong connections, Civil Engineer v Inland Revenue Commissioners, which tested the concept of domicile. Another case with Hong Kong connections has recently been made public, and tests the concept of domicile of choice. In Surveyor v CIR Sp C339, the question was whether an individual, who had a domicile of origin in the UK, had successfully acquired a Hong Kong domicile of choice. The taxpayer took up residence in Hong Kong in 1986 and, in 1990,he married a UK national, also resident in Hong Kong, and they had three children, all of w...
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