Reminder of common nasty traps on UK domicile
Withers provides a reminder of the nasty but often overlooked traps that it regularly comes across on UK domicile: (1) the concept of domicile in the UK is slightly different from the US concept; and (2) a UK domicile of origin has tenacity and is the most difficult to abandon.
For example, assume many (who grew up in the UK to British parents) married to a Californian and acquired a domicile of choice there. If she later relocated to a different state, e.g. New York, with no clear intention of staying there but having made the decision to leave California, she will have given up her domicile of choice in California without acquiring a new domicile of choice and her UK domicile of origin, she will be resurrected and she will be domiciled in the UK for worldwide inheritance tax purposes…
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