Overview

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.

Full Product Details

Author:   Jonathan Schwarz
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Edition:   19th Revised edition
Dimensions:   Width: 15.60cm , Height: 3.00cm , Length: 23.40cm
Weight:   0.599kg
ISBN:  

9781784513825

ISBN 10:   1784513822
Pages:   376
Publication Date:   24 November 2016
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order  
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Table of Contents

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 Appendix 2 HMRC Guidance Note: Statutory Residence Test (SRT): Section 7 Appendix 3 HMRC Statement of Practice SP 1/90 Company Residence

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Author Information

Jonathan Schwarz FTII is a Barrister at Temple Tax Chambers and is also a South African and a Canadian lawyer. His practice focuses on international tax planning and tax disputes involving international issues. He has written Schwarz on Tax Treaties, among other publications, and is consultant editor of Annotated Double Tax Treaties. He is a vice-president of the International Fiscal Association and a visiting Professorial Fellow at the School of Tax Law, Queen Mary 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.

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