Booth And Schwarz Residence Domicile And Uk Taxation(19th Edition)
Authors:
Jonathan Schwarz
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$9.99
Book details
ISBN: 1784513822, 9781784513825
Book publisher: Bloomsbury Professional
Book Summary: The 19th edition of this established and unrivalled guide provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies, and trusts. For nearly 30 years, this work has provided authoritative, in-depth guidance on the UK law of residence. This fully revised edition critically analyzes the Statutory Residence Test (SRT) for individuals, split year treatment, and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC practice, which will remain relevant for years to come, and quick access to key concepts. The accessible style ensures that you can 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. Who should read this book? This is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies. [Subject: UK Tax Law]
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