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

the child lives with the mother and has no home

with the father,

the child has had the mother's domicile at any time,

and since then has had no home with the father,

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

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Team

OUR PROFESS I ONAL SERV ICES

VALUATIONS

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Anthony M. Sherry

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A.R.I.C.S.

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