Booth and Schwarz : (Record no. 11020)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02645nam a2200385Ia 4500 |
| 001 - CONTROL NUMBER | |
| control field | BP9781526522665BC |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UkLoBP |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230109s2022 enk o 00 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526522665 |
| Qualifying information | (online) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526522634 |
| Qualifying information | (paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526522641 |
| Qualifying information | (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526522658 |
| Qualifying information | (PDF) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526522665 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1353638901 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UkLoBP |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UkLoBP |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Schwarz, Jonathan, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Booth and Schwarz : |
| Remainder of title | residence, domicile and uk taxation |
| Statement of responsibility, etc. | Jonathan Schwarz. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Twenty-first edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | text file |
| Source | rdaft |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| Encoding format | HTML/PDF |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. United Kingdom Taxation --2. Residence of individuals: The Statutory Residence Test --3. Residence for Stamp Duty Land Tax --4. Residence of individuals: case law test --5. Ordinary residence --6. Indivviduals coming to and departing from the UK --7.Residence of trusts and estates --8. Residence of companies --9. Residence of partnerships --10. Domicile --11. Residence, nationality and discrimination in the European Union --12. 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. . |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Personal tax |
| Geographic subdivision | United Kingdom. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526522665?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526522665?locatt=label:secondary_bloomsburyCollections</a> |
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