Booth and Schwarz: Residence, Domicile and UK Taxation

ISBN-13: 9781784513825 / Angielski / Miękka / 2016 / 376 str.

Jonathan Schwarz

Opis

The 19th edition of this established and unrivalled guide 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 UK law of residence. This fully revised edition critically analyzes the Statutory Residence Test (SRT) for individuals, split year treatment, and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC practice, which will remain relevant for years to come, and quick access to key concepts. The accessible style ensures that you can grasp quickly the key underlying concepts of residence, domicile and the related determinants of international taxing jurisdiction for individuals, companies and other entities recognised for tax purposes. Who should read this book? This is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies. Subject: UK Tax Law]

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