Category: domicile

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

High Court backs boy who rejected father – The Independent

Posted August 12th, 2010 in children, contact orders, domicile, news by sally

“A schoolboy who was told by a judge that he must live with the father he claimed to hate yesterday succeeded in forcing the High Court to reverse its decision.”

The Independent, 12th August 2010

Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177

Revenue and Customs Commissioners v Smallwood and another – WLR Daily

Posted July 12th, 2010 in appeals, capital gains tax, domicile, double taxation, law reports by sally

“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”

WLR Daily, 9th July 2010

Jones v Kernott [2010] EWCA Civ 578; [2010] WLR (D) 136

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Jones v Kernott – WLR Daily

Posted May 28th, 2010 in appeals, cohabitation, domicile, law reports by sally

“Where the parties had agreed when they separated that they had equal interests in a residential property conveyed into their joint names there had to be something to displace those interests before the court could impute from the parties’ conduct an intention to vary that equality. The passage of time was insufficient to do so even if in the meantime the defendant had acquired alternative accommodation and the claimant had paid all the outgoings.”

WLR Daily, 27th May 2010

Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Cohabiting couples share property rights – The Independent

Posted May 27th, 2010 in appeals, cohabitation, domicile, news by sally

“Unmarried couples who buy homes together could be entitled to an equal share of the property if they split up even if only one party has paid the mortgage and maintained the home, the appeal court ruled yesterday.”

The Independent, 27th May 2010

Widow to lose home over legal battle with neighbour – Daily Telegraph

Posted May 18th, 2010 in appeals, costs, domicile, news by sally

“An 79-year-old widow is losing her home after a bitter 11 year legal wrangle over a 3 inch strip of land.”

Daily Telegraph, 18th May 2010

Source: www.telegraph.co.uk

Court battle of wife and mistress settled – The Independent

Posted May 1st, 2010 in domicile, matrimonial home, news by sally

“The court battle between the wife and former mistress of an accountant over the £3.2 million property portfolio he built up came to an abrupt halt today (30 April).”

The Independent, 30th April 2010

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same [2010] EWCA Civ 83; [2010] WLR (D) 45

Charging decision regarding Baroness Uddin – Crown Prosecution Service

Posted March 16th, 2010 in Crown Prosecution Service, domicile, expenses, parliament, press releases by sally

“Keir Starmer QC, Director of Public Prosecutions, today announced that there will be no charges in relation to Baroness Uddin’s claims for parliamentary expenses.”

Full press release

Crown Prosecution Service, 12th March 2010

Source: www.cps.gov.uk

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same – WLR Daily

Posted February 19th, 2010 in appeals, domicile, law reports, taxation by sally

“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”

WLR Daily, 18th February 2010

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

New rules could force Britain’s tax exiles to pay up – The Guardian

Posted February 18th, 2010 in domicile, news, tax avoidance, taxation by sally

“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”

The Guardian, 17th February 2010

Source: www.guardian.co.uk

Entrepreneur faces £30m tax demand after residency ruling leaves thousands exposed – The Times

Posted February 17th, 2010 in domicile, income tax, news by sally

“The Court of Appeal ruled that Robert Gaines-Cooper was liable to pay UK tax despite spending less than 91 days a year in the country because England had remained ‘the centre of gravity of his life and interests’.”

The Times, 17th February 2010

Source: www.timesonline.co.uk

Crackdown on legal aid will hit expats – The Independent

Posted February 3rd, 2010 in civil justice, domicile, legal aid, news by sally

“British citizens living abroad are to be barred from claiming legal aid in England and Wales as part of a cost-cutting crackdown unveiled by the Government today.”

The Independent, 3rd February 2010

Peers to be forced by law to pay taxes in the UK – or quit Parliament by Autumn – Daily Telegraph

Posted January 28th, 2010 in domicile, news, peerages & dignities, taxation by sally

“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”

Daily Telegraph, 27th January 2010

Source: www.telegraph.co.uk

Peers who fail to pay taxes could face jail – Daily Telegraph

Posted January 20th, 2010 in domicile, news, peerages & dignities, tax avoidance by sally

“A series of amendments to the Constitutional Reform Bill, which is currently before the Commons, have been tabled which would force peers to be domiciled in the United Kingdom for tax purposes.”

In re I (A Child) [2009] UKSC 10; [2009] WLR (D) 351

Daily Telegraph, 20th January 2010

Source: www.telegraph.co.uk

In re I (A Child) – WLR Daily

Posted December 4th, 2009 in conflict of laws, contact orders, domicile, EC law, law reports by sally

“The right of parties in child contact proceedings to opt in to the jurisdiction of an EU country which would not otherwise have jurisdiction to determine the child’s future, contained in art 12.3 of Council Regulation (EC) No 2201/2003 on jurisdiction and enforcement in matrimonial and parental responsibility matters (‘Brussels II Revised’), could apply when the child was habitually resident outside the European Union.”

WLR Daily, 3rd December 2009

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Court hearing expat pensions case – BBC News

Posted September 2nd, 2009 in domicile, human rights, indexation, news, pensions by sally

“A case that could affect the pensions of thousands of Britons who have retired abroad will be heard in a European court later.”

Secretary of State for Work and Pensions v Yates [2009] EWCA Civ 479; [2009] WLR (D) 184

BBC News, 1st September 2009

Source: www.bbc.co.uk

Secretary of State for Work and Pensions v Yates – WLR Daily

Posted June 15th, 2009 in domicile, inflation, law reports, pensions, widows by sally

“A Canadian widow who, on her marriage to a British national in Canada, received a British pension based on her husband’s contributions and paid at the rate applicable to the inflation uprating he received, frozen at the time he emigrated, was entitled on his death to a higher rate of pension calculated at the same inflation uprating. She was not entitled to have her pension based on the uprating applicable at the time of his death.”

WLR Daily, 12th June 2009

R (A) v Secretary of State for Health [2009] EWCA Civ 225; [2009] WLR (D) 113

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (A) v Secretary of State for Health – WLR Daily

Posted April 2nd, 2009 in asylum, domicile, law reports, medical treatment by sally

“A failed asylum seeker was not ‘ordinarily resident’ within the United Kingdom for the purposes of entitlement to treatment as of right by the National Health Service free of charge. The Guidance as to how a health body should exercise such discretion as it had to grant or withhold treatment in such a case was unlawful for lack of clarity.”

WLR Daily, 1st April 2009

Carson and Others v United Kingdom (Application No 42184/05)

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Carson and Others v United Kingdom (Application No 42184/05) – Times Law Reports

Posted November 20th, 2008 in domicile, human rights, indexation, law reports, pensions by sally

European Court of Human Rights

“The exclusion of pensioners living abroad from an index-linked uprating scheme applicable to all pensioners in the United Kingdom was not in breach of the European Convention on Human Rights.”

The Times, 20th November 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Elderly expats lose appeal over pensions – The Times

Posted November 4th, 2008 in domicile, news, pensions, retirement by sally

“British pensioners resident in Commonwealth countries have had their appeal for better pensions rejected.”