Booth and Schwarz : residence, domicile and uk taxation
Jonathan Schwarz.
- Twenty-first edition.
- 1 online resource
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.
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. .