Permanent residence meaning

In this issue: Brexit Headlines Brexit SIs Constitutional and administrative law Equality and human rights Judicial review Public procurement State security and intelligence State accountability and liability Information law Other Public Law news Daily and weekly news alerts New and updated content Free webinars Dates for your diary Trackers Useful information Brexit Headlines UK and EU reaffirm commitment to citizens’ rights under Withdrawal Agreement Following the 18 December 2025 meeting of the Specialised Committee on Citizens’ Rights, the Cabinet Office confirmed that the UK and the EU restated their pledge to fully deliver the citizens’ rights provisions of the Withdrawal Agreement. The session examined progress on Part Two (Citizens’ Rights) and considered continuing matters impacting EU nationals in the UK and UK citizens living in EU member states. The co-chairs welcomed recent legislation clarifying aspects of status for certain EU nationals within the EU Settlement Scheme (EUSS),...

On 6 March 2024, Chancellor Jeremy Hunt set out the government’s Spring Budget amid a weak economic outlook and Conservative polling behind Labour ahead of the forthcoming general election. He had to juggle the political urge to woo voters through personal tax cuts with the constraint of the OBR’s latest fiscal headroom. With income tax reductions viewed as too expensive, reliefs targeted at squeezed households focused on further cuts to employees’ and self‑employed National Insurance contributions, reform of the High Income Child Benefit Charge, and a lower higher rate of Capital Gains Tax on residential property disposals. For Private Client lawyers, the most unexpected move was the abolition of the non‑UK domicile tax regime. In the months ahead, Private Client advisers will be busy guiding clients through the ramifications, and only time will show whether, under the proposed residence‑based approach, the UK remains appealing as a place to live for internationally mobile high net worth individuals. Many were also surprised by the ending of the current favourable tax treatment for...

Morina and others v Scherbakova and others [2023] EWHC 3253 (Ch) What are the practical implications of this case? Key points in the dispute turned on private international law and domicile. Expert evidence on Russian and Belgian law assisted the judge. A decisive element when fixing the testator’s domicile was that his move from England to Belgium was driven solely by attempts to evade extradition to Russia. He had not relinquished his English home. The court closely examined how the respective legal systems interacted, and, in particular, the rules concerning the revocation of wills. It weighed heavily that his departure was a tactic, not a permanent resettlement abroad, however... What was the background? Vladimir and Elena left Russia for Singapore in 1993/94, moving on to Greece the following year. They later relocated to Belgium in 2004. After that, Vladimir spent lengthy periods in Switzerland. In 2009 he met Brigita, who at that time was pregnant with BC. From about 2012, Vladimir and Brigita began spending time...

Numerous issues about an individual’s personal status are determined by their personal law. The chief aim of identifying domicile is to locate that personal law by weighing links that tie the person to a jurisdiction with its own legal system. Every person must possess a domicile. It is not possible to be without domicile, nor to possess more than one at once. An individual’s domicile also regulates personal relations such as marriage, legitimacy and succession, and is thus central to estate planning. General principles of domicile In 1985, the Law Commission and the Scottish Law Commission undertook a joint review of the English and Scots laws on domicile and proposed certain statutory reforms (Law Com No 168). Those proposals were never implemented. Even so, the report helps to summarise English legal principles, some of which are not clearly settled by the case law. every person has a domicile; one cannot lack a domicile, nor can one hold more than a single domicile at any time...

Updated in December 2025 Introduction Canada offers a steady, reliable and broad-based economy. It is the fourteenth-largest globally by total GDP, has a banking sector regarded as among the safest worldwide, and ranks within the top four G20 nations for ease of starting and running a business. Over the past decade, rapid expansion has created a strong operating climate, marked by the G-7’s lowest net debt-to-GDP and its most pro-business tax regime. With advantages including swift, dependable access to the vast North American marketplace via the United States–Mexico–Canada Agreement (CUSMA), modest operating costs and corporation tax, and a highly skilled, well-educated talent pool, Canada’s performance routinely surpasses that of many other industrialised economies. Businesses can be structured in several forms in Canada. This Practice Note sets out key issues a new business should weigh before commencing operations in Canada. It is not comprehensive; bespoke Canadian legal and tax advice should always be obtained before conducting business in Canada. Canada consists of ten provinces and three territories...

This Practice Note explains how an individual may secure an unconditional right to work in the UK through settled status (indefinite leave to remain, permanent residence, settlement) or by becoming a British citizen. It outlines which groups may apply for settled status, notes proposals for change, and describes how British citizenship can be obtained. Settled status Anyone with settled status in the UK is permitted to work here. The terms ‘settled status’, ‘indefinite leave to remain’, ‘permanent residence’ and ‘settlement’ are interchangeable. Family members can join someone who holds settled status and, after 12 months, may apply for British citizenship. There is a broad range of categories that can qualify to apply for settled status, including individuals who have completed sufficient continuous compliant employment in the UK under various schemes, such as: skilled workers international sportspersons ministers of religion innovator founders those qualifying under the Global Talent scheme scale-up workers representatives of an...

Key points A client’s domicile largely determines the law that will regulate succession to their estate. While domicile can be altered, it calls for meticulous planning and is best tackled as early as possible. Whether the client should have a single Will, separate Wills for each jurisdiction with which they are connected, or no Will at all, depends on their full circumstances. Seek guidance from qualified practitioners in every jurisdiction where the client has property or family connections. Keep arrangements under regular review, especially whenever the client’s circumstances change. Domicile Domicile is a legal status, often described as a form of personal law, that ties an individual to the legal system of a particular jurisdiction. It is distinct from residence or nationality, although those factors may assist in determining domicile. A person is commonly domiciled where they maintain a permanent home, though not invariably. Changing domicile is possible, but the individual must be able to demonstrate any change with clear...

A. All routes: information available from all applicants’ passports Questions Notes Responses Given name(s) exactly as shown on your passport Surname(s) as recorded on your passport If you are not the principal applicant, state your relationship to them Date of birth (DD/MM/YYYY) precisely as on your passport Gender Birthplace (city/town/province/state) Country of birth Nationality as shown on your passport If you hold multiple nationalities, confirm the nationality of the passport you will use to travel to the UK Current passport number Current passport date of issue Current passport date of expiry Current passport place of issue (typically shown on the biodata/photo page) Current passport issuing authority (typically shown on the biodata/photo page) Your permanent country of residence B. All routes: questions for main applicant and each dependant Questions Notes Responses YOUR IMMIGRATION STATUS WHERE YOU ARE APPLYING If you are not a national of the country...

Key points Domicile is a legal status that links a person to the laws of a particular jurisdiction—it is not the same as residence or nationality; Every person has a domicile; it is impossible to be without one, and a person cannot have more than one at any time; People are frequently domiciled where their permanent home is, though this is not always the case; Anyone alleging a change of domicile must demonstrate that change clearly and unequivocally. What is domicile? Domicile is a legal status, a form of personal law, which ties an individual to the legal system of a specific jurisdiction. It often provides the connecting factor used to settle questions of personal status. For example, if a person dies domiciled in England without a will, irrespective of whether they live here, English law will decide who may inherit their moveable assets (broadly, any property other than land). It is not the same as the concept of “domicil”...

For the purpose of this Q&A, we have assumed that: the asset concerned is a residential dwelling property A and B hold either a freehold estate, or a leasehold granted for a term exceeding seven years A occupies a different dwelling as A’s only or principal residence, in which A has a freehold or leasehold interest A and B are not civil partners of one another and/or are separated in circumstances that are likely to be permanent A is not acquiring B’s interest as part of any business activity of buying and selling dwellings carried on by A the trust to be declared by B in favour of A will take the form of a bare trust arrangement completion of A’s acquisition will take place on or before 31 March 2021 As A’s share of the dwelling, in monetary terms, is £225,000, A will need to provide consideration of £220,500 to B to secure a 99% beneficial interest...