Inland Revenue Commissioners v Duchess of Portland: 1982

The taxpayer had homes in Quebec and in England. The court was asked to decide which was her principle residence, and in particular whether she had acquired a domicile of choice on an annual visit in 1974.
Held: Residence for the in the law of domicile is ‘The primary question therefore is whether the taxpayer actually ceased to reside here after January 1, 1974. Residence in a country for the purposes of the law of domicile is physical presence in that country as an inhabitant of it. If the necessary intention is also there, an existing domicile of choice can sometimes be abandoned and another domicile acquired or revived by a residence of short duration in a second country. But that state of affairs is inherently improbable in a case where the domiciliary divides his physical presence between two countries at a time. In such a case it is necessary to look at all the facts in order to decide which of the two countries is the one he inhabits.’


Nourse J


[1982] STC 149


England and Wales

Cited by:

CitedGaines-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 . .
CitedBarlow Clowes International Ltd and Others v Henwood CA 23-May-2008
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 . .
Lists of cited by and citing cases may be incomplete.

Taxes Management, Family

Updated: 07 May 2022; Ref: scu.261302