Habitual residence meaning

In this issue: Probate Powers of attorney and advance decisions Court of Protection Spouses, civil partners and cohabitants HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Pensions, insurance and tax efficient investments International Question of the week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate Court finds deceased had made gifts mortis causa (Rahman v Hassan) Mini summary: GIFTS—GIFTS MORTIS CAUSA—DECLARATIONS. The Chancery Division granted the claimant’s application for declarations concerning dealings between the claimant and the deceased individual. The deceased had effected ‘donationes mortis causa’ while contemplating his death. The defendants, relations by blood of the deceased’s late wife, expressly resisted the claim on the basis that, at the date of death, the will had not been executed so as to capture,...

In this issue: Practice and procedure Public children Private children Financial provision International children Daily and weekly news alerts New content Updated content New Q&As Useful information Practice and procedure Reform to weddings law following Law Commission recommendations The Ministry of Justice (MoJ) has set out proposals to overhaul weddings law in England and Wales, aiming for a more adaptable legal framework that gives couples greater freedom over the setting and form of their ceremony. Rather than controlling approved buildings, the revised model would regulate the officiants who preside over marriages. The programme stems from the Law Commission’s final report of 19 July 2022, which urged modernisation so the law mirrors the varied ways people choose to wed. Under the plans, ceremonies would no longer be confined to limited categories of venues. Couples could instead marry in a much wider array of places, so long as specified requirements are satisfied. The package also...

Jordi Carulla Font v HMRC [2025] EWHC 3057 (Admin) The taxpayer applied for permission to bring judicial review proceedings against an HMRC decision about his residence status under the UK–Spain DTA. In a letter dated 27 September 2024 (the ‘Decision’), HMRC concluded that the claimant was treaty resident in Spain for the years 2009–10 to 2015–16, and treaty resident in the UK for 2016–17 to 2020–21. That marked a departure from HMRC’s earlier stance that he was treaty resident in the UK throughout the relevant period. He argued that the shift frustrated legitimate expectations and was vitiated by errors of law in applying the DTA tie‑breaker rules, notably the centre of vital interests (COVI) and habitual abode criteria. The judge first addressed timeliness. He decided the claim was not out of time: although an email of 21 June 2024 set out HMRC’s preliminary conclusions, later correspondence and dialogue showed, additional exchanges indicated, and communications evidenced the same...

This Practice Note This Practice Note outlines the narrow exceptions that can be advanced in response to an application pursuant to the Hague Convention of 25 October 1980 on the Civil Aspects of International Child Abduction (the 1980 Hague Convention), encompassing a child’s settlement in a new jurisdiction, consent, acquiescence or failure to exercise rights of custody by the left-behind parent, a serious risk of physical or psychological harm if return is ordered, and the child’s objection to return. It also addresses the courts’ overall stance in child abduction matters regarding the exercise of discretion and immigration considerations. A taking parent will frequently rely on more than one of the available arguments. Strictly speaking, although widely used, the label ‘defences’ is a misnomer; instead, there are narrowly drawn ‘exceptions’ to the ordinary consequences of a wrongful removal, rather than true ‘defences’ that exonerate a parent’s wrongful conduct. For practical guidance on proceedings under the 1980 Hague Convention, see: Child abduction—introduction and issuing proceedings (1980 Hague...

ARCHIVED : This Practice Note is archived and no longer updated. It is intended to assist with identifying the applicable law where a contract was concluded on or after 1 January 2021. For agreements made before 1 January 2021, the UK courts will apply a different applicable law regime. The regime engaged depends on the date the contract was made. For guidance on the respective regimes and how they interrelate, see Practice Note: Applicable law regimes. This Practice Note cites UK Rome I, Regulation (EC) 593/2008. Formerly called Retained Rome I, from 1 January 2024 it is styled Assimilated Rome I—the amendment is in title only and does not alter the regulation’s provisions. Authorities may use either designation and, for convenience, this Practice Note uses UK Rome I. For more on assimilated law, see Practice Note: Assimilated law. This Practice Note addresses consumer contracts under Article 6(1) of UK Rome I, Regulation (EC) 593/2008. References in case law or commentary may therefore appear under either label. Only the...

Forced heirship Forced heirship describes a situation where the children or other close kin of someone who has died are entitled, as a matter of right, to part of that person’s patrimony (broadly, the estate after reinstating any gifts made during lifetime), regardless of the testator’s intentions. In England and most common law systems, constraints on testamentary freedom are minimal, whereas civil law systems (rooted in Roman law) oblige testators to provide for their nearest family. In certain countries (eg France), forced heirship applies mandatorily so that a portion of the estate is automatically earmarked for the relevant forced heirs, while in others (eg Germany, Italy and Switzerland) those heirs instead hold a claim against the will’s beneficiaries. The succession law that governs a death will be identified differently from one jurisdiction to another, depending on the connecting factor recognised and applied in that forum. The connecting factor that prevails is determined by that jurisdiction’s conflict of laws, or private international law, rules. For guidance on English private international...

Under section 55A of the Family Law Act 1986 (FLA 1986), a party can apply to either the Family Court or the High Court for a declaration determining whether a person named in the application is, or was, the parent of another individual in question. The court’s authority depends on domicile or habitual residence in England and Wales, as set out in FLA 1986, s 55A(2). Where the application is successful, and a declaration of parentage is granted by the court, it shall give notice to the Registrar General (FLA 1986, s 55A(7))...