Booth And Schwarz Residence Domicile And Uk Taxation(21st Edition)
Authors:
Jonathan Schwarz
In Stock
Include with your book
Free shipping: April 04, 2024Popular items with books
Total Price:
$0
Book details
ISBN: 1526522632, 978-1526522634
Book publisher: Bloomsbury Professional
Booth And Schwarz Residence Domicile And Uk Taxation 21st Edition Summary: This title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence Test which defines for tax purposes whether or not an individual is resident in the United Kingdom. The author, Jonathan Schwarz, is a Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. While the Statutory Residence Test has been in place since 2013, there are several important developments driving this updated edition as follows: - A new chapter reflecting new legislation bringing in higher rates of SDLT payable by non-UK-resident purchasers from 1 April 2021. - Overall change in the UK taxation as it relates to residents and non-residents, and the general codification of this area of the law. - Updated commentary in line with the OECD multilateral instrument on BEPS and residence for tax treaties. - New commentary on the operation of the Statutory Residence Test in light of COVID-19. Commentary on a number of important new cases:HMRC v Embiricos [2020] UKUT on disputes over residence and domicileHenkes v HMRC [2020] UKFTT information demands re residence and domicileMackay v HMRC [2020] UK FTT re ordinary residenceThe Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence)P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration)
Customers also bought these books
C++ Fundamentals Game Programming For Beginners - 1st Edition
Asadullah Alam
ISBN: B0CMJBBD8L, 978-8866323814
$0 $26.99Frequently Bought Together
Healing Together The Labor Management Partnership At Kaiser Permanente - 1st Edition
Thomas A. Kochan
ISBN: 0801475465, 978-0801475467
$0 $27.55
Equity Valuation And Analysis - 6th Edition
Russell Lundholm
ISBN: B0C47Q56BG, 979-8391138884
$0 $75.00
Voluntary And Involuntary Childlessness The Joys Of Otherhood - 1st Edition
Natalie Sappleton
ISBN: 1787543641 , 978-1787543645
$0 $47.99
C++ 2021 Beginners Guide To Learn C++ Programming - 1st Edition
Jhon Townsend
ISBN: B094T5YTZV, 978-8502609326
$0 $5.49
Dornier Do 217 A Combat And Photographic Record In Luftwaffe Service 1941-1945 - 1st Edition
Chris Goss
ISBN: 1906537585, 978-1906537586
$0 $36.25Top Reviews for Books
