Ii. Re­gres­sion and Reform in the Law of Dom­i­cile

De­vel­op­ment sum­mary

Peter McEleavy’s art­icle in the In­ter­na­tion­al and Com­par­at­ive Law Quarterly re­cords that, in the United King­dom, the law of dom­i­cile has re­mained largely un­changed des­pite more than half a cen­tury of cri­ti­cism, while other common law jur­is­dic­tions have en­acted le­gis­la­tion to mod­ern­ise the concept. It also notes that reform ini­ti­at­ives in Bri­tain have often faltered not on the sub­stance of the pro­pos­als, but be­cause of polit­ic­al ex­pedi­ency and pres­sure from over­seas busi­ness in­terests con­cerned about wider fiscal ex­pos­ure.