It is important that advisers have an appreciation of the “basics” of domicile; what is good advice in one jurisdiction may not be so good in another.
The recent English case of Perdoni v Curati explored the interpretation of an individual’s life history in the context of determining his domicile.
An individual acquires a domicile of origin at birth; that might be replaced by a domicile of choice.
However it is notoriously difficult to acquire a domicile of choice (and thus lose a domicile of origin).
The individual in question has to be physically present in the “new” jurisdiction and have the intention of residing there indefinitely.
What constitutes “intention”?
“… What has to be proved is no mere inclination arising from a passing fancy or thrust upon a man by an external but temporary pressure, but an intention freely formed to reside in a certain territory indefinitely.”
Perluigi Curati was born in 1927 in Piacenza Italy. He came to England in 1955 to work. He did not at that stage have an intention to return to Italy "upon a clearly foreseen and reasonably anticipated contingency". He had a return in mind only as "a vague possibility", if he made his fortune or possibly to return there at the end of his life.
His intention to make England his home was reinforced by marrying Mrs Curati, who was a British citizen (albeit of Italian heritage) born and brought up in England, and by receiving the gift of a restaurant in Camden from his in-laws. That restaurant was the centre of his business activities for many years.
He and Mrs Curati established their sole marital home in England. It remained their primary marital home.
Perluigi inherited property in Italy. He did not retain it for his own use but let it out. When the Curatis acquired further properties in Italy they were primarily investments. Those which they themselves used were in the nature of holiday homes, and did not replace their main home in England.
When the Camden restaurant was sold, the main focus of Perluigi’s business activities remained in England. The proceeds from the sale were principally invested in a property portfolio in England.
The intention to reside indefinitely in England was reinforced still further in 1992 when Mrs Curati was diagnosed with cancer and it became clear that she wished to be cared for by the NHS in England. The couple were inseparable and from that time on there was no prospect that he would change the established pattern of his life and decide to return to live in Italy until she either fully recovered or died. She died in 2007.
In 1994 Perluigi made a Will which, if he was domiciled in England, had the effect of partially revoking an earlier Will. The destination of his estate, worth in excess of £2 million, depended on which Will “prevailed”. The High Court reviewed his life history.
The best direct evidence of the Perluigi’s state of mind up to about 2002 was the unchallenged evidence that he said he regarded England as his home and considered himself to be British.
The judge concluded that by September 1994 Perluigi had formed the requisite intention to reside indefinitely in England, and had therefore acquired an English domicile of choice.
