The Resource Booth and Schwarz : residence, domicile and UK taxation
Booth and Schwarz : residence, domicile and UK taxation
Resource Information
The item Booth and Schwarz : residence, domicile and UK taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Booth and Schwarz : residence, domicile and UK taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book examines residence and other fiscal connections for individuals, companies, trusts and partnerships. This edition critically analyses the Statutory Residence Test (SRT) for individuals, split year treatment and temporary non-residence. It provides commentary on common law residence and HMRC practice. It includes treatment of the following key topics: domicile and the new deemed domicile introduced by Finance (No 2) Act 2017; resolution of dual residence; current case law on tax residence of companies; OECD's MLI; Scottish taxpayers for the Scottish rate of income tax; resolving residence disputes and appeals; domicile disputes; residence of trusts, estates and partnerships; EU law relating to residence and residence-related tax compliance under the SRT
- Language
- eng
- Edition
- 20th ed.
- Extent
- xxxvii, 343 p.
- Isbn
- 9781526506160
- 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
- Language
- eng
- Summary
- This book examines residence and other fiscal connections for individuals, companies, trusts and partnerships. This edition critically analyses the Statutory Residence Test (SRT) for individuals, split year treatment and temporary non-residence. It provides commentary on common law residence and HMRC practice. It includes treatment of the following key topics: domicile and the new deemed domicile introduced by Finance (No 2) Act 2017; resolution of dual residence; current case law on tax residence of companies; OECD's MLI; Scottish taxpayers for the Scottish rate of income tax; resolving residence disputes and appeals; domicile disputes; residence of trusts, estates and partnerships; EU law relating to residence and residence-related tax compliance under the SRT
- 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
- dual residence
- case law
- tax rate
- Label
- Booth and Schwarz : residence, domicile and UK taxation
- Edition
- 20th ed.
- Extent
- xxxvii, 343 p.
- Isbn
- 9781526506160
- Label
- Booth and Schwarz : residence, domicile and UK taxation
- Edition
- 20th ed.
- Extent
- xxxvii, 343 p.
- Isbn
- 9781526506160
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/bVE2n4jeVbQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/bVE2n4jeVbQ/">Booth and Schwarz : residence, domicile and UK taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/bVE2n4jeVbQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/bVE2n4jeVbQ/">Booth and Schwarz : residence, domicile and UK taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
