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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 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
Instantiates
Publication
Edition
20th ed.
Extent
xxxvii, 343 p.
Isbn
9781526506160
Label
Booth and Schwarz : residence, domicile and UK taxation
Publication
Edition
20th ed.
Extent
xxxvii, 343 p.
Isbn
9781526506160

Library Locations

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