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Booth and Schwarz: Residence, Domicile and UK Taxation, 20th edition

Booth and Schwarz: Residence, Domicile and UK Taxation, 20th edition

written by Jonathan Schwarz
£150.00
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Introduction: For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.
Category: International
Publisher: Bloomsbury Professional
Publication Date: April 2018
ISBN: 9781526506160
Description: For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.

Covers the following updates:
Detailed analysis of the changes deemed domicile rules, changes to remittance basis and overseas companies with UK residential property which now come under scope of IHT;
Coverage of further amendments to deemed domicile for capital gains tax and income tax, in line with the Finance 2017-19 Bill and reflect further changes as a result of the Finance Act 2018;
Structured to allow the reader to grasp quickly the key underlying concepts of residence, domicile and the related determinants of international taxing jurisdiction for individuals, companies and other entities recognised for tax purposes;
Updated coverage of the OECD Multilateral Instrument regarding dual residence of persons other than individuals;
Commentary on important new case law is also included.
Delivery: 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.
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