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OverviewThis title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence Test which defines for tax purposes whether or not an individual is resident in the United Kingdom. The author, Jonathan Schwarz, is a Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. While the Statutory Residence Test has been in place since 2013, there are several important developments driving this updated edition as follows: - A new chapter reflecting new legislation bringing in higher rates of SDLT payable by non-UK-resident purchasers from 1 April 2021. - Overall change in the UK taxation as it relates to residents and non-residents, and the general codification of this area of the law. - Updated commentary in line with the OECD multilateral instrument on BEPS and residence for tax treaties. - New commentary on the operation of the Statutory Residence Test in light of COVID-19. Commentary on a number of important new cases: HMRC v Embiricos [2020] UKUT on disputes over residence and domicile Henkes v HMRC [2020] UKFTT information demands re residence and domicile Mackay v HMRC [2020] UK FTT re ordinary residence The Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence) P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration) This title is included in Bloomsbury Professional's International Tax online service. Full Product DetailsAuthor: Jonathan SchwarzPublisher: Bloomsbury Publishing PLC Imprint: Bloomsbury Professional Edition: 21st edition Weight: 0.600kg ISBN: 9781526522634ISBN 10: 1526522632 Pages: 392 Publication Date: 28 July 2022 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of Contents1. United Kingdom Taxation 2. Residence of individuals: The Statutory Residence Test 3. Residence for Stamp Duty Land Tax 4. Residence of individuals: case law test 5. Ordinary residence 6. Indivviduals coming to and departing from the UK 7.Residence of trusts and estates 8. Residence of companies 9. Residence of partnerships 10. Domicile 11. Residence, nationality and discrimination in the European Union 12. Compliance and appeals Appendix 1: HMRC Guidance Note: Statutory Residence Test (SRT) Annex A Appendix 2: HMRC Guidance Note: Statutory Residence Test (SRT) Section 7 Appendix 3: HMRC Statement of Practice SP 1/90 Company ResidenceReviewsAuthor InformationJonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is the author of Schwarz on Tax Treaties (CCH) and Booth and Schwarz: Residence, Domicile and UK Taxation 16th Edition (Bloomsbury) among other publications and a contributor to Transfer Pricing and Business Restructurings: Streamlining all the way (IBFD). He is a visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing. The Legal 500 has commented that ‘Jonathan Schwarz is a client favourite, particularly for international transactions.’ In the Chambers 2011 he is commended for his ‘encyclopaedic knowledge of double tax treaties’. See www.taxbarristers.com for details. Tab Content 6Author Website:Countries AvailableAll regions |
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