Domicile: complex and confusing

Article Abstract:

Many aspects of English law are predicated upon a person's domicile, which is complex and confusing. People are considered to be domiciled in the country in which they have their permanent home, but it is possible to be domiciled in a country regardless of whether the permanent home is there due to the distinction between domicile of origin and domicile of choice. Domicile of origin is related to the father's domicile at the time of the birth of a legitimate child and may be abandoned by acquiring another domicile, after which the domicile of origin goes into limbo but does not cease to exist. Domicile of choice results from residing in a country with the intention of permanently residing there. In the area of taxation, UK citizens domiciled in foreign countries are effectively free from UK tax on all foreign income, while foreign citizens domiciled in the UK are liable for all domestic and foreign income.

Domicile, Domicile (Residence)

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Until death or the tax man do us part

Article Abstract:

The taxation of married couples in the UK will change on April 6, 1990, creating an independent taxation status for both husbands and wives. Each spouse will be treated as an individual and have their own basic rate band. Married women will be entitled to a personal allowance while married men will receive a personal allowance and a married couples allowance, which may be transferred to their wives. Investments held in the wives' name will be assessed against her and each spouse will receive an annual capital gains exemption. Mortgage interest relief will be given to a husband unless he decides to split the relief with his wife. For legally separated couples, husbands retain the married couples' allowance during the year of separation.

Methods, Tax accounting, Married people, Tax policy

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