Mr. X is 60 years old living in his own residence and working full-time in Ireland. On his last tax return he indicated that he was domiciled in Ireland. He was born in the UK and worked and lived in the UK for 20 years - the rest of the time mostly in Ireland. He now feels that being domiciled in the UK would be much more preferable for tax purposes. Could he reasonably argue that his country of domicile is now the UK? Although he has no property or employment in the UK could he argue that his intention on retirement is to move back permanently to the UK and therefore claim to be UK domiciled?