000 02645nam a2200385Ia 4500
001 BP9781526522665BC
003 UkLoBP
006 m o d
007 cr cn|||||||||
008 230109s2022 enk o 00 0 eng
020 _a9781526522665
_q(online)
020 _z9781526522634
_q(paperback)
020 _z9781526522641
_q(epub)
020 _z9781526522658
_q(PDF)
024 7 _a10.5040/9781526522665
_2doi
035 _a(OCoLC)1353638901
040 _aUkLoBP
_beng
_erda
_cUkLoBP
100 1 _aSchwarz, Jonathan,
_eauthor.
245 1 0 _aBooth and Schwarz :
_bresidence, domicile and uk taxation
_cJonathan Schwarz.
250 _aTwenty-first edition.
264 1 _aLondon :
_bBloomsbury Professional,
_c2022.
264 2 _aLondon :
_bBloomsbury Publishing,
_c2022.
300 _a1 online resource
336 _atext
_btxt
_2rdacontent
337 _acomputer
_2rdamedia
338 _aonline resource
_2rdacarrier
347 _atext file
_2rdaft
347 _bHTML/PDF
505 0 _a1. 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 _aThis 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 _aCompliant 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 _aPersonal tax
_zUnited Kingdom.
650 0 _aTaxation.
856 4 0 _uhttps://doi.org/10.5040/9781526522665?locatt=label:secondary_bloomsburyCollections
999 _c11020
_d11020