Morgan & Anor v Cilento & Ors, Court of Appeal - Chancery Division, February 09, 2004, [2004] EWHC 188 (Ch)

Reporting Judge: [2004] EWHC 188 (Ch)

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Morgan & Anor v Cilento & Ors, Court of Appeal - Chancery Division, February 09, 2004, [2004] EWHC 188 (Ch)

Case No: HC02 C03074

Neutral Citation Number: [2004] EWHC 188 (Ch)

IN THE HIGH COURT OF JUSTICE

CHANCERY DIVISION

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 9th February 2004

Before :

THE HONOURABLE MR JUSTICE LEWISON

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Between :

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Michael Templeman (instructed by Davenport Lyons) for the Claimant

Martin O'Dwyer (instructed by David Du Pre & Co) for the First Defendant

Alexandra Mason (instructed by Bircham Dyson Bell) for the Second, Third, Fourth Defendants

Jonathan Crystal (instructed by Elizabeth Muirhead) for the Fifth Defendant

Hearing dates : 26th, 27th, 28th, 29th, 30th January 2004

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Judgment

Mr Justice Lewison:

Introduction

1. Mr Anthony Shaffer, the well-known playwright, was born in Liverpool on 15 May 1926. It is common ground that his domicile of origin was in England and Wales. He died, aged 75, in London, on 6 November 2001. What I have to decide is where he was domiciled at the date of his death. There are two possibilities. Either he was domiciled in England and Wales; or he was domiciled in Queensland, Australia. If he was domiciled in England and Wales, then at least two consequences follow. First, his estate will be liable to pay inheritance tax on all his assets. Second, his estate will be vulnerable to claims under the Inheritance (Provision for Family and Dependents) Act 1975. On the other hand, if he died domiciled in Queensland, the estate's tax liability will be much smaller, because Queensland does not levy inheritance tax; and no claim under the 1975 Act may be brought.

2. Mr Shaffer's twin brother, Sir Peter Shaffer was the executor named in the will. He takes a neutral view on this question. Mr Shaffer's widow, Ms Diane Cilento; his former wife, Ms Carolyn Shaffer; and his two daughters, Ms Claudia Shaffer and Ms Cressida Shaffer, all contend that Mr Shaffer died domiciled in Queensland. However, Ms Marie Josette Capece Minutolo, who had a relationship with Mr Shaffer during the last years of his life, contends that he died domiciled in England and Wales. She says that Mr Shaffer never lost his domicile of origin in England and Wales. In the alternative she says that if Mr Shaffer acquired a domicile of choice in Queensland, he abandoned it before he died and his domicile of origin revived.

3. In Re Flynn [1968] ...

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