Barlow Clowes International Ltd (in Liquidation) and Others v Henwood – Times Law Reports

Posted June 18th, 2008 in bankruptcy, domicile, law reports by sally

Barlow Clowes International Ltd (in Liquidation) and Others v Henwood

Court of Appeal

“Where a person abandoned his domicile of choice by ceasing to reside in the relevant country and giving up his intention permanently to reside there, his domicile of origin revived as a matter of law and persisted until he acquired a domicile of choice elsewhere. The weight of evidence required to prove that he had acquired another domicile of choice was no greater than that which was required to show that one domicile of choice had superseded another. Where a person maintained homes in more than one country, however, the question had to be decided by reference to the quality of residence in each of those countries to ascertain in which country he had an intention permanently to reside.”

The Times, 18th June 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.

Legal community slams Budget’s non-doms policy – The Lawyer

Posted March 13th, 2008 in budgets, domicile, news, taxation by sally

“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”

Full story

The Lawyer, 12th March 2008

Source: www.thelawyer.com

Attack on non-doms has lawyers in a flap – The Times

Posted March 3rd, 2008 in domicile, news, tax avoidance by sally

“Property lawyers may enjoy a short-term boost while their wealthier clients sell off their London homes, but new tax plans aimed at rich individuals who are not domiciled in the UK for tax purposes — non-doms, in other words — have received a resounding thumbs down from the British legal profession.”

Full story

The Times, 28th February 2008

Source: www.timesonline.co.uk

The £30,000 question: Will proposed tax on Britain’s super-rich really force them to leave the country? – The Independent

Posted February 13th, 2008 in domicile, news, tax avoidance by sally

“Alistair Darling has been accused of bowing to pressure from the super-rich after he sought to reassure foreigners living in Britain worried about his plans to close their tax loopholes.”

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The Independent, 13th February 2008

Source: www.independent.co.uk

Great art ‘will be forced abroad by tax law’ – The Times

Posted February 11th, 2008 in artistic works, domicile, news, taxation by sally

“The British public will miss out on seeing some of the greatest works of art in the world because of the Government’s tax plans for nondomiciled foreigners, the director of the Tate said yesterday.”

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The Times, 9th February 2008

Source: www.timesonline.co.uk

Russian oligarch blocks £1.5bn lawsuit – The Times

Posted May 3rd, 2007 in domicile, news, service by sally

“Russian oligarch Oleg Deripaska this morning won the first round of a legal battle to block a £1.5 billion lawsuit filed against him by a former friend and business partner.”

Full story

The Times, 3rd May 2007

Source: www.timesonline.co.uk