Tag Archives: non-domicile

The LDV quick guide to non-domicile

So, Akshata Murty is non-domiciled for tax purposes. What does this mean, and how does it work? Luckily, the information is readily at hand…

Domicile is obtained in one of three ways;

  • origin – normally, your place of birth
  • dependence – where the law ascribes domicile to an individual because of that individual’s lack of legal capacity and legal dependence upon another person
  • choice – acquired by physical presence in another territory and the intention to remain in that territory permanently or indefinitely

So, in Akshata Murty’s case, her domicile of origin is India and, unless she indicates her wish to be domiciled in the United Kingdom, she can retain her status as being domiciled in India for the time being, subject to any finding that, by dint of the decisions she takes, she is deemed to have elected for a different domicile by choice.

Posted in Op-eds | Also tagged | 14 Comments

Welcome to my day: 11 April 2022 – they seek him here, they seek him there, that damned elusive Rishi Sunak…

So, who leaked the information that Rishi Sunak had retained a US Green Card up until last year? Or that his wife, Akshata Murty, was non-domiciled for tax purposes? Was it a Labour supporter within Downing Street, as originally suggested (unlikely but not impossible, I guess), or someone from the Number 10 dirty tricks team?

However the information has reached the public domain, it’s certainly put the cat amongst the pigeons. Conservative Home readers have put him in their bottom three in terms of approval ratings (+7.4%) which, given that he was second in August, with a net approval rating of +74.5%, is either a sign of how fickle Conservatives are, or that he’s a fairweather Chancellor, capable of looking generous when there’s little choice to be anything else, but poor when hard political choices are necessary. Actually, I’d suggest that it’s both.

Posted in News | Also tagged and | 9 Comments

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