Booth and Schwarz: Residence, Domicile and UK Taxation

ISBN-13: 9781780431635 / Angielski / Miękka / 2013 / 352 str.

Jonathan Schwarz

Opis

This book systematically unravels the tax residence of UK companies and the resolutions of dual residence, including specialized residence rules applied to controlled foreign companies, dual resident investing companies, and transfer pricing. The seventeenth edition accurately determines how much UK tax clients will need to pay. It accurately and confidently navigates through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also covers key cases of the European Court of Justice.

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 RDR 3 Annex 1; Appendix 2: HMRC Statement of Practice SP 1/90.