Booth and Schwarz: Residence, Domicile and UK Taxation

ISBN-13: 9781780434322 / Angielski / Miękka / 2014 / 362 str.

Jonathan Schwarz

Opis

This 18th edition systematically unravels the tax residence of companies and the resolutions of dual residence in the UK, including specialized residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies, and transfer pricing. The book accurately determines how much UK taxation clients need to pay and how much they don't. It navigates the reader accurately and confidently through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also deals with with individuals, partnerships, trusts, and limited companies; and it covers the 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 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