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22 November 2007
Categories: Tax cases
Gaines-Cooper v CRC, Chancery Division, 13 November 2007

The High Court has also found against Mr Gaines-Cooper in his quest to acquire a domicile of choice in the Seychelles. He had a domicile of origin in England and Wales but wished to acquire one of choice in the Seychelles. In 1975 he owned a house in the Seychelles operated a business there and was eventually granted a residency permit. In 1993 he married. They had a son in 1998 who was educated in England.

The Special Commissioners ruled that the appellant had been domiciled in England and Wales during the period 1992-93 to 2003-04 despite his argument that he had acquired a domicile of choice in the Seychelles in 1976. They said that a domicile of choice was acquired through a combination of residence and intention of permanent and indefinite residence. Where there were a number of properties in different countries it was necessary...

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