The Gazette 1986

GAZETTE

NOVEMBER 1986

(b) Appointments made out of the discretionary trust prior to the 2nd day of October, 1986, will not be subject to Gift Tax except insofar as the property comprised in those appointments is situated in Ireland. All appointments out of that discretionary trust on and after the 2nd day of October, 1986, will be subject to Gift Tax (or Inheritance Tax as appro- priate) except insofar as appointments may be made to Mrs. X (section 59 C.A.T. Act, 1976). Minors An infant cannot by his own act change his domicile until he reaches the age of 18. Generally, the domicile of a minor is that of his father. However, the new Act makes exception where the husband and wife are not living together and 1. the child lives with the mother and has no home with the father, or 2. the child has had the mother's domicile at any time, and since then has had no home with the father, or 3. if the mother is dead and the child had the mother's domicile at the mother's death and has had no home with the father since the date of the mother's death. In all other respects, all the normal Rules of a minor's domicile of dependency still apply. A minor is not defined and must have the ordinary meaning viz., a child under 18 years of age. The tax consequences of this would appear only to apply to the remittance basis of assessment for Income Tax, as a minor is not capable of making a gift. However, it could have effect in the event of the death of a minor owning property. That minor, must of necessity, die intestate (unless married). As with a married woman, the minor might have a different domicile on the 1st day of October, 1986, and on the 2nd day of October, 1986, with similar conse- quences. The new Act also covers the recognition ot toreign divorces and it might be worthwhile to comment on this here. Under the Constitution (Article 41.3.) there is an absolute prohibition on the granting of divorces. However, due to various decided cases, the Courts are willing to recognise divorces granted in foreign states, but they would not be recognised here unless both parties to the marriage were domiciled in the state where the divorce was granted. This is a rather simplistic explanation, but is generally the situation. This Act provides that the divorce will be recognised if granted in a state where either spouse is domiciled. A divorce granted in any of the following:— England and Wales, Scotland, Northern Ireland, Isle of Man and Channel Islands, will be recognised in this country if either spouse is domiciled in any of those jurisdictions. This seems to mean that a divorce granted in Scotland will be recognised in this country even though one of the spouses is not domiciled in Scotland but is domiciled in England and Wales, (contd. on p.272) 270

'Our Progressive and Professional Team 1 OUR PROFESS I ONAL SERV ICES VALUATIONS RENT REVIEWS LEASE RENEWALS ARBITRATIONS CAPITAL GAINS AND PROBATE VALUATION RATING APPEALS AND INSURANCE VALUATION COMPULSORY PURCHASE ORDERS OUR VALUAT I ON TEAM Anthony M. Sherry F.S.VA, F.IAV.I.

Gordon H. Gill F.R.I.C.S. Philip G. Sherry A.R.I.C.S.

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