Domicile
The End of the Non-Dom Tax Status: Time Now to End Family Law Domicile Jurisdiction
Domicile has been a fundamental basis of jurisdiction in English law including English family law. But it is intrinsically backward-looking, archaic in its concepts, thoroughly unknown or at best misunderstood by the population, differently defined abroad and at odds with many other countries including the EU. With the non-domicile tax status being abolished as announced in the budget in late October 2024, is it not time now to end domicile as a family law basis of jurisdiction? Nationality is a far more straightforward, certain and modern basis.
- Blog
- Jurisdiction
- Domicile
!11/11/2024 11:48
Implications of the Changing Non-domicile Regime
On 6 March 2024, the Government announced a major overhaul of the regime for the taxation of non-doms in the United Kingdom. These changes will impact all high net worth UK residents whose domicile for tax purposes is outside the UK (‘non-doms’) but may have a particularly significant impact on non-doms divorcing in the UK.
- Journal
- Domicile
!01/07/2024 07:00
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J v A [2023] EWFC 13221 July 2023
H's application for a stay of the English divorce proceedings commenced by W, in favour of his competing Nigerian divorce petition.
- Cases
- Forum Conveniens
- divorce
- Jurisdiction
- Domicile
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AR v BR [2023] EWFC 7613 March 2023
HHJ Lynn Roberts. Divorce proceedings concerning UK nationals who relocated to Dubai in 2020. W commenced divorce proceedings in England. H did not dispute the divorce, but proceeded to say that he did not agree jurisdiction. H later began divorce proceed…
- Cases
- Forum Conveniens
- divorce
- Jurisdiction
- Domicile
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SA v FA [2022] EWFC 1159 September 2022
HHJ Hess. Judgment concerning divorce proceedings, domicile and the most appropriate forum.The parties met and married in England; the W was originally from South Africa. They had moved to the UAE in 2008 and remained there due to the H’s job; both appear…
- Cases
- divorce
- Jurisdiction
- Domicile
- Forum
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