Domicile: Illustrative Scenarios: Mr Y
Y is attending university in Scotland and has no intention of remaining there once he has completed his first degree. In fact Y hopes to undertake further study in the United States before either returning to his home country or working in North America.
The question of the quality and nature of Y’s physical presence in Scotland, whether it is or is not as an actual inhabitant, does not need to be addressed. In the absence of any intention to remain there beyond what is a fixed and limited period Y would not acquire a domicile of choice in Scotland.