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Notes:
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INCOME TAX – was the appellant domiciled in England in the tax years ended 5 April 2013 – 5 April 2016 – consideration of domicile of choice of the appellant’s father and mother – Father came to England in 1938 from Austria – had he acquired a domicile of choice in England by the relevant date? - Yes – Mother arrived in England in 1954 from Ireland –had she acquired an English domicile of choice by the relevant date? – yes – appellant born and brought up in England – did he have an English domicile at the relevant date? - yes – appeal dismissed |
