For the latest New Development, see ND.2620.
For a discussion of the concept of domicile, see E6.300A.
Domicile of origin in the case of a legitimate child is normally the domicile of their father at the time of their birth1. A child born after their father's death and an illegitimate child takes the domicile of the mother. A foundling's domicile of origin is the country in which the child was found2. The individual's domicile at the time of their birth remains their domicile of origin3. For further commentary, see Division I9.2. See also the Henderson case4 at E6.305, which covered the interaction of the domicile of origin acquired at birth and the way that the domicile of a dependant child can change with the domicile of a parent.
Leading tax case on domicile of
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