Category: domicile

In re I (A Child) – WLR Daily

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

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

“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

Source: www.lawreports.co.uk

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.”

Full story

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

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

“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

Source: www.lawreports.co.uk

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

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

“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

Source: www.lawreports.co.uk

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

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

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.”

Full story

The Times, 4th November 2008

Source: www.timesonline.co.uk

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.”

Full story

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.”

Full story

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