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Shah [2023] UKFTT 00539 (TC)
Read more: Shah [2023] UKFTT 00539 (TC)Domicile of choice in England acquired and not abandoned after gaining British citizenship, settling in England, and ‘retaining limited connections with modern India’, even though the Wills declared a domicile in India, only £680k of the £2.48M estate was situated in the UK, and the deceased had expressed an intention to leave the UK: https://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j12757/TC%2008842.pdf