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The Resource Booth and Schwarz : residence, domicile and UK taxation

Booth and Schwarz : residence, domicile and UK taxation

Label
Booth and Schwarz : residence, domicile and UK taxation
Title
Booth and Schwarz : residence, domicile and UK taxation
Title variation
Booth & Schwarz : residence, domicile & UK taxation
Creator
Subject
Language
eng
Summary
This book provides a comprehensive treatment of the law of residence for tax of individuals, companies, trusts and partnerships in light of the latest legislation, case law and HRMC practice. It analyses the Statutory Residence Test for individuals, split year treatment and temporary non-residence. It includes: domicile and the new deemed domicile to be introduced from 6 April 2017 ; Brexit and its impact on residence ; what is a Scottish taxpayer for the Scottish rate of income tax from April 2016 ; resolution of dual residence ; tax residence for companies ; OECD's Actions 2 and 6 on resolving dual residence of persons other than individuals ; UK case law on residence disputes ; ECJ case law on residence-based discrimination ; resolving residence disputes and appeals ; EU law relating to residence
http://bibfra.me/vocab/lite/collectionName
Residence, domicile and UK taxation
http://library.link/vocab/creatorName
Schwarz, J.S
Former title
Booth : residence, domicile and UK taxation
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • residence
  • domicile
  • individual income tax
  • corporate income tax
  • trust
  • partnership
  • deemed domicile
  • Brexit
Label
Booth and Schwarz : residence, domicile and UK taxation
Instantiates
Publication
Edition
19th ed.
Extent
xxvii, 333 p.
Isbn
9781784513825
Label
Booth and Schwarz : residence, domicile and UK taxation
Publication
Edition
19th ed.
Extent
xxvii, 333 p.
Isbn
9781784513825

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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