Chancery Division.

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).

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