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Booth & Schwarz: Residence, Domicile and UK Taxation, 18th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies and trusts.
For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence. The Statutory Residence Test (SRT) for individuals in Finance Act 2013 is the most significant development in determining international taxing jurisdiction since the introduction of income tax in 1799.
This fully revised edition critically analyses the new SRT for individuals, split year treatment and temporary non-residence. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come.
This edition offers comprehensive coverage of the following key topics:-