This Practice Note deals with the determination, and different types, of domicile, including domicile of origin, choice, and dependence, in the context of family proceedings, and provides guidance on how the court will determine domicile and its impact on proceedings. It further details the determination of habitual residence, including that of a child, and relevant case law. The implications of Brexit, including transitional provisions, are also considered. 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point (referred to in UK law as ‘IP completion day’), key transitional arrangements came to an end and significant changes took effect across the UK’s legal regime. This has implications for practitioners considering which courts have jurisdiction to determine a dispute. For guidance, see Practice Note: Family proceedings with EU connections—toolkit. There are significant differences between domicile and habitual residence—habitual residence is generally a question of fact, whereas domicile is a legal concept. There are also differences in the courts' approach to the domicile and

Private Client analysis: A rich Russian businessman died in Belgium. He left behind an ex-wife, a life partner to whom he was engaged, and five children. He also left considerable property in several countries. A dispute arose as to his estate. Vladimir, the deceased, had two children by Elena. These were Olga and Alexander. Following his separation from Elena, he entered into a relationship with Brigita, who was pregnant with BC, whom Vladimir treated as his own son. He then had two more children with Brigita, AB and CD. Brigita, AB and BC brought a probate claim for a will, the ‘2015 Will’, which favoured them over Elena, Olga and Alexander. Elena defended the claim, but by the time of trial, due to her incarceration in Russia, submissions were made only by Olga and Alexander. Written by Adam Stewart-Wallace, barrister at Ten Old Square.

This Practice Note has been archived and is not maintained. Prior to 6 April 2025, the concept of domicile determined an individual’s liability to UK inheritance tax (IHT) on foreign situs assets. Domicile was also a key factor in establishing whether the remittance basis could be applicable to the taxation of a UK resident individual’s foreign (non-UK source) income and gains. See Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED] For information on the abolition of the remittance basis and the residence-based IHT regime which applies from 6 April 2025, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. The definition of domicile in the context of UK taxation is taken from its ordinary meaning and case law, rather than being set out in statute. Domicile is a concept separate from nationality, residence or citizenship and the outcome is determined by applying a set of principles to

Domicile of choice is the creation of the individual, rather than the law. In order to acquire a new domicile of choice an individual with legal capacity must demonstrate the intention to remain permanently or indefinitely in the new country.

Capacity to acquire a domicile of choice arises at the age of 16 (or, if already married, at the date of marriage). Until capacity is acquired, a person’s domicile is dependent on that of their parents. In the first instance, this domicile will also be their domicile of origin, but it will change when their father’s domicile changes. Where the parents are living apart, the child’s domicile will be that of their mother if the child has their home with the mother and has no home with their father. Thus, a person may acquire a domicile of choice dependently.

Where an individual is legally dependent on another, they will automatically acquire the same Private Client England & Wales glossary—Deemed domicile as the person on whom they are dependent as soon as that person's domicile of choice changes. The most common example is that of children under the age of 16.

Many questions concerning the personal status of an individual are governed by their personal law. The primary purpose of determining domicile is to identify this personal law by considering factors which connect the person to a territory with a distinctive legal system. Everyone must have a domicile. The domicile of the individual also governs personal relationships such as marriage, legitimacy and succession, and is therefore of fundamental importance in estate planning. General principles of domicile In 1985, the Law Commission and the Scottish Law Commission carried out a combined review of the English and Scots laws of domicile and recommended certain legislative changes (Law Com No 168). The proposed changes were never enacted. However, the report is useful as an attempt to summarise the English legal principles, not all of which are clearly established by the case law. • every individual has a domicile. It is not possible to be without one nor is it possible to have more than one domicile at any given time • an individual is often domiciled where they have a permanent home, but

For general information on domicile, see: Domicile of individuals—overview. Note that although new Q&As are added to this Practice Note as they become available, individual Q&As are not currently maintained and state the law as at the date indicated in each case. Changes in domicile status There are three types of domicile: • Domicile of origin • Domicile of dependency • Domicile of choice Domicile of origin will remain constant throughout the life of an individual. Although it may become dormant by the acquisition of a new domicile of dependency or domicile of choice, the domicile is in abeyance but it cannot be absolutely extinguished or obliterated. If a domicile of dependency or choice is lost without replacement, the domicile of origin will revive automatically. See Practice Note: Domicile for UK tax purposes before 6 April 2025 [Archived]. The following Q&As consider changes in domicile: • A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves

All individuals obtain a domicile of origin at birth and it is usually the domicile of the individual's father. Where parents are unmarried at the time of birth or the father dies before the birth, an individual will acquire their domicile from their mother.

Key points • domicile is a legal status which links an individual to the laws of a particular jurisdiction—it is not the same as residence or nationality; • every individual has a domicile. It is not possible to be without one nor is it possible to have more than one domicile at any given time; • an individual is often domiciled where they have a permanent home, but not always; and • any assertion of a change in domicile will need to be proved clearly and unequivocally by the individual asserting a change of domicile. What is domicile? Domicile is a legal status or kind of ‘personal law’ which links an individual to the laws of a particular jurisdiction. It is often the connecting factor which allows questions concerning personal status to be determined. For example, if a person dies domiciled in England without having made a will, whether or not they live here, English law will determine who can inherit their movable assets (broadly, any property other than land). It is not the same as the concept of ‘domicil’ of some European jurisdictions. General principles of domicile

Where an undertaking enjoys a position of economic power that enables it to behave, to a large extent, independently of effective competition pressures.

A dominant firm is one which is able to act largely independently of its competitors and customers in terms of pricing or output decisions. Dominance has to be assessed within the context of an analysis of the degree of competition within a relevant market.