Booth and Schwarz: Residence, Domicile and UK Taxation, 16th edition

Updated to the latest Finance Act

The accessible style ensures readers can quickly grasp the key underlying concepts of residence, ordinary residence and domicile of individuals

The author systematically unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide accurately determines how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability.