Domicile

Domicile definition

/ˈdɒmɪsʌɪl/

What does Domicile mean?

Domicile can be summarised as an individual's permanent home. It is a common law concept used to determine which legal system applies to an individual, where they have connections with more than one jurisdiction, and is a factor in determining liability to income tax, capital gains tax and inheritance tax.

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