H. M. Advocate v. Brown's Trustees [1907] ScotLR 44_275 (10 January 1907)

H. M. Advocate v. Brown's Trustees [1907] ScotLR 44_275 (10 January 1907)

The evidence established that Robert Lewis Maitland Brown had, by his conduct, residence, business interests, and clear intention, abandoned his Scottish domicile of origin and acquired a domicile of choice in Ceylon. There was no evidence to the contrary, and the presumption of domicile of origin was displaced. Liability for legacy duty did not arise as he was not domiciled in Scotland at death.

Citation
[1907] ScotLR 44_275
Parties
Pursuer and Reclaimer: H. M. Advocate; Defenders and Respondents: Brown's Trustees (Marcus John Brown and others)
Jurisdiction
Scotland
Judgment Date
10 January 1907
Procedural Posture
Exchequer Cause (legacy Duty Recovery) / Appeal (reclaiming Motion) From Lord Ordinary's Interlocutor
Outcome
Appeal dismissed; interlocutor of Lord Ordinary affirmed; defenders assoilzied (absolved) from conclusions of the action.
Legal Topics
Domicile, Abandonment of Domicile, Acquisition of Domicile, Legacy Duty, Burden of Proof in Domicile Cases
Private International Law Tax Law Domicile Abandonment of Domicile Acquisition of Domicile Legacy Duty Burden of Proof in Domicile Cases

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Parties

H. M. Advocate

Pursuer and Reclaimer

Brown's Trustees (Marcus John Brown and others)

Defenders and Respondents

Procedural Posture

Exchequer Cause (legacy Duty Recovery) / Appeal (reclaiming Motion) From Lord Ordinary's Interlocutor

Legal Issues

  1. 1 Whether the deceased, Robert Lewis Maitland Brown, had abandoned his Scottish domicile of origin and acquired a domicile of choice in Ceylon at the time of his death, thereby affecting liability for legacy duty.

Ratio Decidendi

The evidence established that Robert Lewis Maitland Brown had, by his conduct, residence, business interests, and clear intention, abandoned his Scottish domicile of origin and acquired a domicile of choice in Ceylon. There was no evidence to the contrary, and the presumption of domicile of origin was displaced. Liability for legacy duty did not arise as he was not domiciled in Scotland at death.

Court Disposition

Appeal dismissed; interlocutor of Lord Ordinary affirmed; defenders assoilzied (absolved) from conclusions of the action.

Orders

  • Finds that the domicile of the deceased R. Lewis M. Brown at the date of his death was in Ceylon.
  • Assoilzies (absolves) the defenders from the conclusions of the action.