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Information notices: the domicile match

Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.

Why domicile matters

Clients are justified feeling some confusion when their English lawyer explains the meaning of ‘domicile’ under English law. Domicile does not mean nationality. It does not mean residence (despite sounding similar to the terms in French Italian Spanish Catalan etc.)....

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