Inland Revenue Commissioners v Duchess of Portland.  BTC 65
Judgment delivered 26 November 1981.
Income tax – Taxpayer assessed on basis of being resident and domiciled in UK – Whether husband’s domicile retained – Whether domicile of origin (in Canada) revived – Periodic visits to Canada and retention of links with that country – Intention to reside in Canada in future – Domicile and Matrimonial Proceedings Act 1973, sec. 1(1), (2).