Description
"?This book is a must read reference tool for accountants, tax planners, lawyers and those who believe they have the right to legitimately avoid UK taxation"
ShelterOffshore.com November 2006, review of previous edition
The issues surrounding the status of residence, non-residence and the appropriate tax liability are becoming ever more complex. Recent UK and European cases have helped to create a climate of uncertainty amongst professionals attempting to accurately determine their client?s status and tax responsibilities. Non-doms are always in the headlines!
Former Minister of State and HM Treasury, the Rt Hon Denzil Davies? new eleventh edition of Booth: Residence, Domicile and UK Taxation provides a crisp analysis of this subject, and expertly examines the three underlying concepts: residence, ordinary residence and domicile.
The accessible style ensures the reader can quickly grasp the key principles and fully understand the tests that can be applied to clarify tax liabilities whether individual, partnership, trust or limited company.
All the important areas are covered:
- The underlying concepts of sovereignty and territoriality
- HMRC practices and concessions, and the rules of double tax agreements
- How to successfully tackle the problem of compliance and enforcement where an individual is outside the UK
- The latest guidance and advice on e-commerce and nationality
- The rules and regulations surrounding the status of persons arriving in and leaving the UK
- The effect of e-commerce and new technology on the traditional concepts of residence and permanent establishments
This latest edition has been fully updated to include the relevant provisions of the Finance Act 2008.A popular tax title that will prove invaluable for accountants, lawyers and multinational companies specialising in taxation alike.
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Denzil Davis,
Bloomsbury Professional
Established by some of the most senior figures in the law and tax publishing field, Bloomsbury Professional is a small, expert publishing house with integrity, a list of unrivalled titles and prestigious service levels.



























