Revenue Commissioners v Matthews, Exham and Clarke

• Jurisdiction: Ireland
• Judgment Date: 01 January 1958
• Date: 01 January 1958
• Court: Supreme Court

(S.C.),

Revenue Commissioners

and

Matthews, Exham and Clarke

Domicile - Domicile of origin - Domicile of choice - Intention to change to new domicile of choice - German occupation of old and new domicile of choice - Enforced departure from old domicile of choice - New domicile of choice not then acquired - Death occurring before return to old domicile of choice - Whether old domicile of choice abandoned - Whether domicile of origin revived.

C.'s domicile of origin was Irish. In 1935, he acquired a domicile of choice in the Sark domiciliary area in the Channel Islands. He in fact resided on a small island called Brecqhou which he had bought in 1932 for about £17,800. On this island he built a house costing about £20,000. In June, 1940, he was forced to flee to England to escape the German invasion of the islands. Prior to this he had decided to move to Guernsey, where he bought "a place" (as he called it) named "Les Touillets" for £8,000. Guernsey was a different domiciliary area from that of Sark and this was known to C. Although he had supervised alterations at "Les Touillets" and had visited it quite frequently he had never taken up residence there. It was contended by the Revenue Commissioners that after C. left the Islands and before his death (he died on 14th May, 1944, on the Isle of Mull...