Booth and Schwarz: Residence, Domicile and UK Taxation 19th Edition

Author: Jonathan Schwarz
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784513825

Previous Edition ISBN: 9781780434322
Published In: November 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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Booth and Schwarz: Residence, Domicile and UK Taxation, 19th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies and trusts.

An established and unrivalled guide

For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence. This fully revised edition critically analyses the Statutory Residence Test (SRT) for individuals, split year treatment and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come.

Quick access to key concepts

The accessible style ensures that you can grasp quickly the key underlying concepts of residence, domicile and the related determinants of international taxing jurisdiction for individuals, companies and other entities recognised for tax purposes.

Who should read this book?

This is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies.

Chapter 1 United Kingdom taxation

Chapter 2 Residence of individuals: the Statutory Residence Test

Chapter 3 Residence of individuals: case law test

Chapter 4 Ordinary residence

Chapter 5 Individuals coming to and departing from the UK

Chapter 6 Residence of trusts and estates

Chapter 7 Residence of companies

Chapter 8 Residence of partnerships

Chapter 9 Domicile

Chapter 10 Residence, nationality and discrimination in the European Union

Chapter 11 Compliance and appeals

Appendix 1 HMRC Guidance Note: Statutory Residence Test (SRT): Annex A