Morgan & Anor v Cilento & Ors [2004] EWHC 188 (Ch) (09 February 2004)

Morgan & Anor v Cilento & Ors [2004] EWHC 188 (Ch) (09 February 2004)

Anthony Shaffer acquired a domicile of choice in Queensland, Australia, based on his voluntary residence, intention to remain indefinitely, and actions evidencing commitment to Queensland; he did not abandon this domicile before his death.

Citation
[2004] EWHC 188 (Ch)
Parties
Claimant: Leon Rhys Morgan as Attorney of Sir Peter Shaffer; Defendant: Diane Cilento; Defendant: Carolyn Shaffer; Defendant: Claudia Shaffer; Defendant: Cressida Shaffer; Defendant: Marie Josette Capece Minutolo
Jurisdiction
England and Wales
Judgment Date
09 February 2004
Procedural Posture
Probate/domicile Determination / Judgment
Outcome
Anthony Shaffer died domiciled in Queensland, Australia.
Legal Topics
Domicile of Choice, Inheritance Tax Liability, Inheritance (provision for Family and Dependents) Act 1975, Abandonment of Domicile
Private International Law Probate Tax Domicile of Choice Inheritance Tax Liability Inheritance (provision for Family and Dependents) Act 1975 Abandonment of Domicile

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Parties

Leon Rhys Morgan as Attorney of Sir Peter Shaffer

Claimant

Diane Cilento

Defendant

Carolyn Shaffer

Defendant

Claudia Shaffer

Defendant

Cressida Shaffer

Defendant

Marie Josette Capece Minutolo

Defendant

Procedural Posture

Probate/domicile Determination / Judgment

Legal Issues

  1. 1 Where was Anthony Shaffer domiciled at the date of his death?
  2. 2 Did Anthony Shaffer acquire a domicile of choice in Queensland, Australia?
  3. 3 Did Anthony Shaffer abandon his domicile of choice in Queensland before his death?

Ratio Decidendi

Anthony Shaffer acquired a domicile of choice in Queensland, Australia, based on his voluntary residence, intention to remain indefinitely, and actions evidencing commitment to Queensland; he did not abandon this domicile before his death.

Court Disposition

Anthony Shaffer died domiciled in Queensland, Australia.

Orders

  • Estate to be administered on basis of Queensland domicile.
  • Estate not liable for UK inheritance tax on all assets.