Key Facts
- •Jeremy Coller appealed closure notices for income tax for the years 2013-2016, based on his domicile in England.
- •The case involved determining the domicile of Jeremy, his father John, and his mother Sylvia.
- •John, born in Austria, fled to England in 1938 and acquired British citizenship.
- •Sylvia, born in Ireland, moved to England in 1954 and married John.
- •Jeremy was born and raised in England.
- •The appeal hinged on whether John and Sylvia acquired a domicile of choice in England, impacting Jeremy's domicile of origin or dependency.
Legal Principles
Domicile of origin and dependence
Udny v Udny, In Patten's Goods, Re, Gulbenkian v Gulbenkian, Potinger v Wightman, Domicile and Matrimonial Proceedings Act 1973
Tenacity of domicile of origin
Dicey, Kelly v Pyres, Barlow Clowes International v Henwood
Domicile of choice
Re Fuld, Dicey, Udny v Udny, Inland Revenue Commissioners v Bullock, Re Fuld, Barlow Clowes International v Henwood
Length of time
Musa, Udny v Udny, Ramsay v Liverpool Royal Infirmary
Intention
Ramsay v Liverpool Royal Infirmary, Re Fuld
Burden of proof
Re Fuld, Winans v Attorney General
Standard of proof
Re Fuld, Barlow Clowes International v Henwood
Evidence
Kelly v Pyres, Cyganik v Agulian, Barlow Clowes International v Henwood, Dicey, Ray v Sekhri, Barlow Clowes International v Henwood, Agulian, Sekhri, Frederick Henderson
Inferences
Barlow Clowes International v Henwood
Perspective
Cyganik v Agulian
Outcomes
Appeal dismissed
The Tribunal found that John and Sylvia had acquired domiciles of choice in England by the relevant dates. This determined Jeremy's domicile as well, even though the Tribunal also considered his case separately.