Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
|
Buy Now
Booth and Schwarz: Residence, Domicile and UK Taxation (Paperback, 21st edition)
Loot Price: R5,163
Discovery Miles 51 630
|
|
Booth and Schwarz: Residence, Domicile and UK Taxation (Paperback, 21st edition)
Expected to ship within 10 - 15 working days
|
Donate to Against Period Poverty
Total price: R5,173
Discovery Miles: 51 730
|
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
domicile Henkes v HMRC [2020] UKFTT information demands re
residence and domicile Mackay v HMRC [2020] UK FTT re ordinary
residence The Appellant v The Revenue Commissioners 25 TACD 2019
(spliy year residence) P Panayi Accumulation and Maintenance Trusts
v HMRC [2019] UKFTT (trust migration)
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!
|
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.