In Stait v Cosmos Insurance Ltd Cyprus [2022] EWCA Civ 1429, Lady Justice Whipple considered whether Robin Stait was domiciled in England at the material time.
Stait was on a five-year contract in Cyprus and intended to return to the UK afterward. He paid UK tax on his income, lived with his family on the Sovereign Base Area (SBA), which has the status of a British Overseas Territory, and was treated at the RAF Akrotiri Medical Centre which operates as part of the UK NHS.
Dismissing the appeal, however, Whipple LJ held there was ‘no special rule’ for the armed services and Stait was domiciled in the SBA at the relevant time.