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…

Click on the link below to read the rest of the Withers briefing.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from Withers

  • Family law revolution

    22 April 2014 marked ‘the largest reform of the family justice system any of us have seen or will see in our professional lifetimes’, according to the president of the Family Division.

  • A day out with the Charity Tax Group

    Withers’ Graham Elliott discusses the points he found most interesting from this year’s Charity Tax Group annual meeting.

View more briefings from Withers

Analysis from The Lawyer

Browse This Firm’s


16 Old Bailey
City of London

Turnover (£m): 123.30
No. of lawyers: 313