RDRM24100 - Domicile: Illustrative Scenarios: Mr M
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.
M was born in Scotland in November 1974. Both M바카라 사이트™s parents were domiciled in Scotland at that time. M바카라 사이트™s domicile of origin is Scotland.
In January 1992, when M was 17 years of age, the family emigrated to Singapore, a country in which M never settled and that he left as soon as he could earn enough money to live independently.
A Scottish court would not regard M as having acquired a domicile of dependence in Singapore, as he had reached the age of legal capacity in Scotland no later than 25 September 1991 (the date on which the Age of Legal Capacity (Scotland) Act came into force, which lowered M바카라 사이트™s age of legal capacity to 16.
M바카라 사이트™s intention was clearly not to remain in Singapore indefinitely, so he will not have acquired a domicile of choice there.
It is interesting to consider that a Singapore court might well take a different view of M바카라 사이트™s legal capacity in January 1992, although this would probably make no difference to his operative domicile following his permanent departure from Singapore.