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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Booth and Schwarz: Residence, Domicile and UK Taxation 19th ed isbn 9781784513825

Booth and Schwarz: Residence, Domicile and UK Taxation 18th ed


ISBN13: 9781780434322
New Edition ISBN: 9781784513825
Previous Edition ISBN: 9781780431635
Published: September 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



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:-

  • Resolution of dual residence in light of Yates v HMRC
  • Tax residence of companies including special rules for CFCs, dual resident investing companies and transfer pricing
  • Tribunal jurisdiction in residence disputes after the Court of Appeal ruling in Daniel v HMRC
  • Resolving residence disputes and appeals
  • Residence of trusts, estates and partnerships
  • EU law relating to residence
  • Residence-related tax compliance under the SRT
Booth & Schwarz: Residence, Domicile and UK Taxation is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies.

Subjects:
Taxation
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