Online Practice Manuals

Ian Charles Strachan v. The Commissioners for His Majesty’s Revenue and Customs

• [2023] UKFTT 00617 (TC)
  • Go to BaiLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2026)
   • Chapter 12. Multi-Jurisdictional Estates
     • III. Key Distinctions in Multi-Jurisdictional Succession—Movable Property, Domicile, and Residence [§12.18]
       • B. Will-Maker—Domiciled or Ordinarily Resident [§12.22]
         • 1. Domicile—General [§12.23]
         • 4. Domicile of Choice [§12.26]