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Full Description
Booth and Schwarz: Residence, Domicile and UK Taxation, 20th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies and trusts.
An established and unrivalled guide
For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence. This fully revised edition critically analyses 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.
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.
Contents
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
