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Unlike the question of residence, which is largely factual, determining domicile commonly requires an investigation of the historical circumstances and future intentions. The domicile status of a taxpayer, whose Indian parents emigrated to the UK in the 1940s without intending to return, is examined
Our client is a very successful entrepreneur with high net worth. In the course of conversation with him he intimated that he thought he was domiciled in India. His father was Indian but left in about 1945 with no wish to return because of the partition troubles.
Our client was born in England in the mid-1970s as was his wife. He went to school in the UK and built up the family business here and has only been to India for business and for holidays.
Our client has made no will under UK or any other jurisdiction and has no real intention of going to live in India. He has no non-UK assets and has paid UK income tax and National Insurance personally and his businesses have paid UK corporation tax and UK VAT.
Our query is whether he can really claim that he is non-UK domiciled?...
