Booth: Residence, Domicile and UK Taxation

14. Auflage 2010
ISBN: 978-1-84766-527-0
Verlag: Bloomsbury

Medienkombination, Englisch, Paperback + ebook, Format (B × H): 156 mm x 229 mm

Booth: Residence, Domicile and UK Taxation, 14th edition provides a crisp analysis of this rapidly developing subject, and expertly examines the residence and other fiscal connections for individuals, companies and trusts.

The author systematically unravels the tax residence of companies and the resolution of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing.

The accessible style ensures the reader can quickly grasp the key underlying concepts of residence, ordinary residence and domicile of individuals and fully understand the tests that apply to determine tax liability.

All the latest developments are covered, including:

The latest ruling on individual residence by the Court of Appeal in Grace
Relying on HMRC statements on residence in light of the Court of Appeal decision in the Davies and Gaines-Cooper judicial reviews
Corporate and trust residence for double tax treaty purposes after the Court of Appeal ruling in Smallwood
Residence of entrepreneurially managed companies following the decision in Laerstate BV
Changes to HMRC administrative procedures in relation to residence status
The First- tier Tribunal decision on residence of individuals under tax
treaties in Hankinson

Zielgruppe

This popular title will prove an invaluable must read for all accountants,lawyers and advisers to individuals and multinational companies.

Autoren/Hrsg.

Schwarz, Jonathan

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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 Domicile
Chapter 8 Compliance and appeals
Chapter 9 Residence, nationality and discrimination in the European Union

Über Autor(innen)

Jonathan Schwarz FTII is a Barrister at Temple Tax Chambers and is also a South African and a Canadian lawyer. His practice focuses on international tax planning and tax disputes involving international issues. He has written Schwarz on Tax Treaties, among other publications, and is consultant editor of Annotated Double Tax Treaties. He is a vice-president of the International Fiscal Association and a visiting Professorial Fellow at the School of Tax Law, Queen Mary College, London University. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing.