The Board was asked whether Fanny Allegri had died domiciled in France, where she had lived from 1842 until her death in 1853.
Held: Lord Wensleydale said: ‘Whatever question may have arisen, if the deceased had died in 1842, her subsequent residence for eleven years gave a character to her prior residence, and proved that domicile had commenced at that time.’ Conduct which took place after the date of the alleged acquisition of a domicile of choice was relevant to determining the character of a person’s residence.
Judges:
Lord Wensleydale
Citations:
(1857) 3 Moo PC 306
Cited by:
Cited – Gaines-Cooper v HM Revenue and Customs ChD 13-Nov-2007
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of . .
Lists of cited by and citing cases may be incomplete.
Family
Updated: 01 May 2022; Ref: scu.261299
