Booth and Schwarz: Residence, Domicile and UK Taxation

ISBN-13: 9781526506160 / Angielski / Miękka / 2018 / 384 str.

Jonathan Schwarz

Spis treści

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