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Issue:
4882
/
Categories:
Comment & Analysis
, childcare
, family limited partnerships
, HMRC
, Capital Gains
, Income Tax
, Inheritance Tax
, Only or main residence
, Residence & domicile
This is where I belong
Key points
- The current rules on domicile in England and Wales assume that the family unit is headed by a mother and father – the domicile rules need to be updated to reflect the new family unit.
- There are different types of domicile (origin; dependency; choice; and deemed domiciled in the UK).
- In scenarios where an individual is considered a legal father or legal mother to a child this status will not change regardless of whether the parent has legally changed their gender.
- Being unable to determine a child’s domicile of origin could create tax and non-tax issues for children whose parents have different domiciles.
- The doctrine of revival ensures that whenever a domicile of choice is lost an individual’s domicile of origin automatically revives. The doctrine is fundamentally flawed.
What is my child’s domicile of origin? This is not a question many parents spend long nights contemplating....
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