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Vol 23 No 7 July/August 2018

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Housing Allocations and Homelessness: Law and Practice

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Booth and Schwarz: Residence, Domicile and UK Taxation 20th ed (eBook)


ISBN13: 9781526506177
Published: April 2018
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: eBook (ePub)
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For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.

The last (19th) edition of this book was published in September 2016.

Since then, the proposed changes to domicile and deemed domicile legislation, due to be enacted in April 2017, was omitted from the first Finance Bill of 2017 but then re-introduced and backdated in the Finance 2017-19 Bill, published in September 2017.

This edition will cover detailed analysis of this legislation, with regard to the deemed domicile rules, changes to remittance basis and overseas companies with UK residential property which now come under scope of IHT. It will also include further amendments to deemed domicile for capital gains tax and income tax, in line with the Finance 2017-19 Bill and reflect further changes as a result of the Finance Act 2018.

There will also be updated coverage of the OECD Multilateral Instrument regarding dual residence of persons other than individuals.

In addition, commentary on important new case law will be included, such as:

  • Development Securities (NO 9) Ltd & Ors v Revenue and Customs [2017] UKFTT 565 (TC) (14 July 2017) regarding central management and control
  • Henderson & Ors v Revenue and Customs [2017] UKFTT 556 (TC) (18 July 2017) regarding domicile
  • Mackay v HMRC [2017] TC 05903 regarding ordinary residence
  • Gulliver v HMRC [2017] UKFTT 0222 (TC) regarding domicile disputes procedural issues
  • Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs (Case C-646/15) regarding change of trust residence and EU law.

Subjects:
Taxation, eBooks
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