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.

This title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence Test which defines for tax purposes whether or not an individual is resident in the United Kingdom. The author, Jonathan Schwarz, is a Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. While the Statutory Residence Test has been in place since 2013, there are several...