‘It has often been said that “nothing is certain in life but death and taxes”. The determination of a person’s country of domicile is frequently relevant to both of these issues, just as it is related to whether a court has jurisdiction to hear a petition for divorce. In Ramana v Kist Ramana [2025] EWCA Civ 1022, [2025] 4 WLR 120 the Court of Appeal was concerned with the question of how a domicile of choice may be lost. To determine that question, the court considered a long line of case law frequently involving both death and taxes, in order to decide the correctness of a decision regarding the jurisdiction for a divorce.’
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Financial Remedies Journal, 12th March 2026
Source: financialremediesjournal.com