Article: INTERNATIONAL MONEY MARKETING: Birth of a notion.

Who are non-domiciles?

Brown: Domicile connects an individual to a legal system for the purposes of determining a whole range of disputes relating mainly to legal status and property rights. Domicile can affect an individual's legal ability to marry or to make a will. It forms the basis for a court's jurisdiction in matrimonial proceedings and is a requirement for the making of a parental order in the case of surrogate births. An individual is UK domiciled if he or she has sufficient connection with one of the constituent countries and non-domiciled if that connection is lacking. Domicile is primarily a family law concept rather than a taxation concept.

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