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  • Publicado : 26 de noviembre de 2010
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There are various categories, but the first and most common is the concept of domicile of origin. This is hereditary as, in the case of alegitimate child, it is based upon the domicile status of the father at the child’s date of birth. In other cases, it is based upon the domicile status of the mother.

Domicile of origin is oftendescribed as being adhesive because once attained, that status will prevail forever unless and until an alternative domicile is acquired. There are only two alternative categories, those being domicileof dependency and domicile of choice.

In the majority of circumstances domicile of origin can only be altered via the attainment of a domicile of choice in an alternative jurisdiction. Toattain such a domicile of choice, it is necessary to illustrate both actual physical residence in the new jurisdiction plus the intention to remain residing there indefinitely.

Once a domicile ofchoice is attained, that status will remain until it is abandoned by virtue of the cessation of residence and the lack of an intention to remain in that jurisdiction. In these circumstances, either adomicile of choice will be attained elsewhere via actual residence and an intention to remain indefinitely or, should there be no new domicile of choice, the domicile of origin will be revived.

Asdomicile of choice is rather subjective, it is often the subject of considerable discussion with theUK tax authorities, with the onus being upon the party seeking to argue that a change has takenplace. Therefore, in the case of an individual with foreign domicile of origin arriving in the UK, it is for the tax authorities to prove that the individual has attained a domicile of choice in the UK byvirtue of the evidence of his/her actions and intentions.
3.2.1 The domicile of origin
Every person acquires at birth a domicile of origin.

This is the domicile of hisfather at the time of his...
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