This is a concept that is particular to England and Wales and has consequences for inheritance tax. In English law, everyone has a ‘domicile of origin’, which is usually that of their father’s. This cannot be changed unless you acquire a ‘domicile of choice’, making that country your permanent home with the intention to remain there for the rest of your life. In practice, this can be very difficult and involves severing numerous ties with your ‘domicile of origin’.
Our advice is to seek specialist advice if you think issues of domicile may apply to you. Morrisons’ team of experts can guide you through the tax pitfalls and minefield associated with foreign Wills to ensure an integrated approach to all your affairs.
We provide lawyers who specialise in this area and are registered Trust and Estate Practitioners and members of STEP– the Society of Trust and Estate Practitioners.