References: [2004] EWHC 188(Ch), [2004] WTLR 457
Links: Bailii
Coram: The Honourable Mr Justice Lewison
Ratio: The deceased, a playwright had moved to Australia in his last years, though he returned to and died in London. The claimants sought provision from his estate, but it was argued that he had changed domicile to Australia, and that the 1975 Act did not apply.
Held: He had acquire a domicile of choice in Australia. His return to England was not sufficiently unconditional to evidence abandonment of his Australian domicile. ‘it may be that his intention to return to Queensland was withering. But I do not consider that it died before Anthony did. ‘
Statutes: Inheritance (Provision for Family and Dependents) Act 1975
Jurisdiction: England and Wales
This case cites:
- Cited – Udny v Udny HL ((1869) 1 LR Sc and Div 441, (1869) LR 1 HL 441)
The House considered the domicile of the respondent’s father at the time of the respondent’s birth. The father had been born in Scotland but had left Scotland and taken a lease of a house in London. He had a castle in Scotland but that was not . . - Cited – Re Flynn ([1968] 1 WLR 103)
The court had to decide on the intentions of the deceased with regard to domicile: ‘In one sense there is no end to the evidence that may be adduced; for the whole of a man’s life and all that he has said and done, however trivial, may be prayed in . . - Cited – Inland Revenue Commissioners v Bullock CA ([1976] STC 409, [1976] 1 WLR 1178)
The court was asked to decide whether the taxpayer’s house was his principal home. Buckley LJ discussed the nature of ‘residence’: ‘A man may have homes in more than one country at one time. In such a case, for the purpose of determining his . .
(This list may be incomplete)
This case is cited by:
- Cited – Barlow Clowes International Ltd and Others v Henwood CA (Bailii, [2008] EWCA Civ 577, Times 18-Jun-08)
The receiver appealed against an order finding that the debtor petitioner was not domiciled here when the order was made. The debtor had a domicile of origin in England, but later acquired on in the Isle of Man. He then acquired a home in Mauritius . .
(This list may be incomplete)
Last Update: 15 April 2019
Ref: 193415
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