Booth and Schwarz: Residence, Domicile and UK Taxation

ISBN-13: 9781847669643 / Angielski / Miękka / 2012 / 322 str.

Jonathan Schwarz

Opis

This text explores the meaning of residence, ordinary residence and domicile as they relate to taxation. It discusses the tests which establish whether or not, for tax purposes, an individual, partnership, or trust is resident, ordinarily resident and/or domiciled in the UK.

Spis treści

Chapter 1 United Kingdom taxation; Chapter 2 Residence of individuals; Chapter 3 Ordinary residence; Chapter 4 Individuals coming to and departing from the UK; Chapter 5 Residence of trusts and estates; Chapter 6 Residence of companies; Chapter 7 Residence of partnerships; Chapter 8 Domicile; Chapter 9 Compliance and appeals; Chapter 10 Residence, nationality and discrimination in the European Union.