Domicile difficulty

25 June 2013

Issue: 4408 / Categories: Forum & Feedback , Residence & domicile

A prospective client was born in London but was domiciled in Poland. He moved to Poland 20 years ago and started a business, but this has now been sold and he plans to return to the UK. The client’s possible domicile status is discussed

My prospective client was born in London with a domicile of origin in Poland – that is pretty well beyond doubt. We think that it is also pretty well beyond doubt that because he had no connection with Poland on attaining his majority he acquired a domicile of choice in England and Wales at that point.

Twenty years ago he went to live in Poland to start a business. He ceased to be resident in the UK and let his London house and so lost his domicile of choice here and reacquired a Polish domicile. He has now sold his business for a considerable sum and wants to come back as long as he does not become domiciled anywhere in the UK.

Our question is therefore whether his current domicile in Poland is a domicile of choice or a reversion to his domicile of origin?

...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.