Booth and Schwarz: Residence, Domicile and UK Taxation

This title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence...
CHF 409.75
CHF 409.75
SKU: 9781526522634
Product Type: Books
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Author: Jonathan Schwarz
Format: Paperback
Language: English
Subtotal: CHF 409.75
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Booth and Schwarz: Residence, Domicile and UK Taxation by Schwarz, Jonathan

Booth and Schwarz: Residence, Domicile and UK Taxation

CHF 409.75

Booth and Schwarz: Residence, Domicile and UK Taxation

CHF 409.75
Author: Jonathan Schwarz
Format: Paperback
Language: English

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.

While the Statutory Residence Test has been in place since 2013, there are several important developments driving this updated edition as follows:

- A new chapter reflecting new legislation bringing in higher rates of SDLT payable by non-UK-resident purchasers from 1 April 2021.
- Overall change in the UK taxation as it relates to residents and non-residents, and the general codification of this area of the law.
- Updated commentary in line with the OECD multilateral instrument on BEPS and residence for tax treaties.
- New commentary on the operation of the Statutory Residence Test in light of COVID-19.

Commentary on a number of important new cases:

HMRC v Embiricos [2020] UKUT on disputes over residence and domicile
Henkes v HMRC [2020] UKFTT information demands re residence and domicile
Mackay v HMRC [2020] UK FTT re ordinary residence
The Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence)
P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration)

Author: Jonathan Schwarz
Publisher: Tottel Publishing
Published: 09/01/2022
Pages: 392
Binding Type: Paperback
Weight: 1.16lbs
Size: 9.21h x 6.14w x 0.78d
ISBN: 9781526522634

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