Commissioners of Inland Revenue v The Duchess of Portland
| Jurisdiction | England & Wales |
| Judgment Date | 26 November 1981 |
| Date | 26 November 1981 |
| Court | Chancery Division |
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16 cases
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Hossein Mehjoo v Harben Barker (A Firm)and Another
...Mr. Goodfellow on Rule 13(1) in Dicey Morris and Collins on Conflict of Laws (which was approved by Nourse J in IRC v Duchess of Portland [1982] Ch 314,318) and which states that:- "A person abandons a domicile of choice in a country by ceasing to reside there and by ceasing to intend to re......
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Peters Roger May v Pinder Lillian Gek Lian
...For the purpose of this Rule “residence” means very little more than physical presence. It was held in IRC v Duchess of Portland [1982] Ch 314, 318–9 Residence in a country for the purposes of the law of domicile is physical presence in that country as an inhabitant of it. The length of res......
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Gaines-Cooper v HM Revenue and Customs
...(t/a Marios Chippery) v C & E CommrsTAX [1996] BTC 5,196 IR Commrs v BullockTAX (1976) 51 TC 522 IR Commrs v Duchess of PortlandTAX [1982] BTC 65 Plummer v IR CommrsTAX [1987] BTC 543 R v GroveELR (1888) 40 Ch D 216 R v TurnbullELR [1977] QB 224 Udny v UdnyENR (1869) LR 1 Sc 441 Winans v At......
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Commissioners of Inland Revenue v The Duchess of Portland
...be allowed. Appeal allowed. The Crown did not seek costs. [Solicitors:-Solicitor of Inland Revenue; Baileys, Shaw & Gillett.] 1 Reported [1982] Ch 314; [1982] 2 WLR 367; [1982] 1 All ER 784; [1982] STC 149; 126 SJ 49 1 51 TC 522. 1 51 TC 522. ...
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1 books & journal articles
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The Requisite Intention for the Acquisition of Domicile of Choice: Permanent or Indefinite – A Comparative Perspective
...determining a person's domicile, residence means no more than physical presence at a place as an inhabitant.3232IRC v Duchess of Portland [1982] Ch 314 at 319. In High Tech International AG v Deripaska [2006] EWCA 3276 QB, a Russian multi-millionaire who owned twenty houses in different par......