AIT 1. In a Scottish case, whether a person is domiciled within the United Kingdom or not falls to be considered by the rules of Scots law, which, although placing the burden of proof firmly on the party asserting the acquisition of a domicile of choice do not impose a higher standard than the balance of probabilities. The evidence must be looked at as a whole, and as a whole it needs to show a change of permanent home for all purposes.
2. A person who evinces a desire to retain the laws of his original home (as distinct from the rules of UK or Scots law) for a continuing part of his life does not show the intention relevant to a change of domicile.
[2008] UKAIT 00092
Bailii
England and Wales
Updated: 02 July 2021; Ref: scu.278753