Plummer v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 23 October 1987 |
| Date | 23 October 1987 |
| Court | Chancery Division |
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8 cases
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Gaines-Cooper v HM Revenue and Customs
...[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 Attorney-GeneralELR [1904] AC 287 Income t......
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Barlow Clowes International Ltd and Others v Henwood
...it is necessary to look at all the facts in order to decide which of the two countries is the one he inhabits.” 101 In Plummer v IRC [1988] 1 WLR 292, the appellant had a domicile of origin in England but her family had moved to Guernsey. She remained in England principally for the purpose ......
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Gaines-Cooper v HM Revenue and Customs
...for the law of domicile of a person with more than one residence was also considered in 1987 in Plummer v Inland Revenue CommissionersTAX[1987] BTC 543. There a taxpayer with a domicile of origin in England stayed with her father in England while at school and visited her mother and sister ......
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Foote Estate, Re, 2009 ABQB 654
...Bowie v. Liverpool Royal Infirmary, [1930] All E.R. Rep. 127 (H.L.), refd to. [para. 113]. Plummer v. Inland Revenue Commissioner, [1988] 1 W.L.R. 292, refd to. [para. Corlet and Isle of Man Bank (No. 2), Re, [1938] 3 D.L.R. 800; [1938] 3 W.W.R. 20 (Alta. S.C.), refd to. [para. 13]. Fuld, R......
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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
...domicile is established in that person's chief residence.4040Udny v Udny (1869) LR 1 & Sc 441 at 458 (HL). See also Plummer v IRC [1988] 1 WLR 292. Chief place of residence is synonymous with a person's home in the sense of being the place in which one's domestic affections are centred, or ......