Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Artificial Intelligence and Public Law

Artificial Intelligence and Public Law

Price: £140.00

Drink and Drug-Drive
Case Notes 4th ed




 P. M. Callow


Welcome to Wildys

Watch


Judicial Cooperation in Commercial Litigation 3rd ed (The British Cross-Border Financial Centre World)



 Ian Kawaley, David Doyle, Shade Subair Williams


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Schwarz on Residence and UK Taxation 22nd ed


ISBN13: 9781526534590
Previous Edition ISBN: 9781526522634
To be Published: November 2025
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £170.00



Formerly 'Booth and Schwarz: Residence, Domicile and UK Taxation'.

This title gives the reader authoritative guidance on the legislation dealing with residence and domicile, which will reflect the upcoming changes in this area - the Government has proposed to end the use of domicile as a determinant of tax liability for individuals from 6 April 2025. The remittance basis of taxation will also end. The legal concept of domicile for income tax, capital gains tax and inheritance tax is to be superseded by a series of rules that rely on tax residence to provide a measure of relief for internationally mobile individuals. These changes necessitate a re-write of Booth and Schwarz to reflect this important change in the legislation. The domicile chapter remains in the book but the term has been withdrawn from the title.

Other structural changes include:

  • The old chapter 3 (Residence of individuals: case law test) is coming out of the new edition
  • Old chapter 5 (Individuals coming to and departing from the UK) will be changed to the NEW chapter 3
  • We will move the split year treatment section of chapter 2 to the first part of this NEW chapter 3 We will edit the table of statutes, cases, and HMRC material to eliminate references to deleted material

Subjects:
Taxation
Contents:
1. - UK Taxation
2. - Residence of Individuals: the Statutory Residence Test
3. - Individuals coming to and departing from the UK (NEW - The sections in chapter 2 on split year treatment paras 2.30 to 2.40 under a heading “SPLIT-YEAR TREATMENT” and para 2.42 (temporary non-residence) under a heading “ TEMPORARY NON-RESIDENCE” should be moved and inserted as the first part of new chapter 3. Please also leave a blank para 3.01 headed “Introduction”. The third part of the chapter will contain the new “RULES FOR FOREIGN INCOME AND GAINS OF INDIVIDUALS BECOMING UK RESIDENT” currently in Part 2, Chapter 1 of the Finance Bill under a heading “NEW RESIDENTS' RELIEF ON FOREIGN INCOME)
4. - Ordinary Residence
5. - Residence of Trusts and Estates
6. - Residence of Companies
7. - Residence of Partnerships
8. - Residence for Stamp Duty Land Tax
9. - Domicile
10. - Compliance and Appeals