Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition

Resource type: Book

Status: Law stated as at 01-Jul-2011

Jurisdiction: United Kingdom

This Bloomsbury Professional book is an analysis of the tax residence of companies, partnerships, individuals and trusts. It deals with the resolution of dual residence issues and examines the proposals for a statutory residence test for individuals, analysing their potential impact on the law of residence.

Chapter 8 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

Jonathan Schwarz

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Resource ID: B-000-0002
Law stated date: 01-Jul-2011
Products: All Bloomsbury Books, Book: Booth and Schwarz: Residence, Domicile and UK Taxation, PLC UK Private Client, PLC UK Tax

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Topics

Anti-avoidance: TaxAnti-avoidance: Tax (http://uk.practicallaw.com/6-376-4380)
Cross-border and ImmigrationCross-border and Immigration (http://uk.practicallaw.com/6-382-8829)
Cross-border: TaxCross-border: Tax (http://uk.practicallaw.com/2-103-1387)
Disputes and Investigations: TaxDisputes and Investigations: Tax (http://uk.practicallaw.com/2-376-3556)
International IndividualsInternational Individuals (http://uk.practicallaw.com/5-383-2285)

Practice notes

Domicile Domicile (http://uk.practicallaw.com/topic2-382-1603)
Residence and ordinary residence: definitions for UK tax purposes Residence and ordinary residence: definitions for UK tax purposes (http://uk.practicallaw.com/topic0-385-8051)
Residence, ordinary residence and domicile: UK tax implications Residence, ordinary residence and domicile: UK tax implications (http://uk.practicallaw.com/topic3-385-8059)

Checklist

Relocation of employees: residence status for tax years 2012-13 and earlier: tax checklist Relocation of employees: residence status for tax years 2012-13 and earlier: tax checklist (http://uk.practicallaw.com/topic2-384-7311)

Books

Accounting Principles for Tax Purposes, 4th Edition Accounting Principles for Tax Purposes, 4th Edition (http://uk.practicallaw.com/topicB-000-0011)
Anti-Avoidance Provisions Anti-Avoidance Provisions (http://uk.practicallaw.com/topicB-000-0017)
Estate Planning for UK Individuals Residing or Investing Abroad Estate Planning for UK Individuals Residing or Investing Abroad (http://uk.practicallaw.com/topicB-000-1618)
Hamilton on Tax Appeals Hamilton on Tax Appeals (http://uk.practicallaw.com/topicB-000-0007)
Norfolk and Montagu on the Taxation of Interest and Debt Finance Norfolk and Montagu on the Taxation of Interest and Debt Finance (http://uk.practicallaw.com/topicB-000-1616)
Principles of International Taxation, 3rd Edition Principles of International Taxation, 3rd Edition (http://uk.practicallaw.com/topicB-000-1521)
Tax Planning for Farm and Land Diversification, 3rd Edition Tax Planning for Farm and Land Diversification, 3rd Edition (http://uk.practicallaw.com/topicB-000-0014)
Taxation in Corporate Insolvency and Rescue, 6th Edition Taxation in Corporate Insolvency and Rescue, 6th Edition (http://uk.practicallaw.com/topicB-000-0016)
VAT on Construction, Land and Property VAT on Construction, Land and Property (http://uk.practicallaw.com/topicB-000-0010)

Chapters

APPENDIX 1 - Statutory definition of tax residence for individuals APPENDIX 1 - Statutory definition of tax residence for individuals (http://uk.practicallaw.com/topicC-000-0024)
APPENDIX 2 - HMRC6 (December 2010) APPENDIX 2 - HMRC6 (December 2010) (http://uk.practicallaw.com/topicC-000-0026)
APPENDIX 3 - Statements of Practice APPENDIX 3 - Statements of Practice (http://uk.practicallaw.com/topicC-000-0030)
CHAPTER 1 - United Kingdom taxation CHAPTER 1 - United Kingdom taxation (http://uk.practicallaw.com/topicC-000-0007)
CHAPTER 10 - Residence, nationality and discrimination in the European Union CHAPTER 10 - Residence, nationality and discrimination in the European Union (http://uk.practicallaw.com/topicC-000-0021)
CHAPTER 2 - Residence of individuals CHAPTER 2 - Residence of individuals (http://uk.practicallaw.com/topicC-000-0008)
CHAPTER 3 - Ordinary residence CHAPTER 3 - Ordinary residence (http://uk.practicallaw.com/topicC-000-0009)
CHAPTER 4 - Individuals coming to and departing from the UK CHAPTER 4 - Individuals coming to and departing from the UK (http://uk.practicallaw.com/topicC-000-0010)
CHAPTER 5 - Residence of trusts and estates CHAPTER 5 - Residence of trusts and estates (http://uk.practicallaw.com/topicC-000-0011)
CHAPTER 6 - Residence of companies CHAPTER 6 - Residence of companies (http://uk.practicallaw.com/topicC-000-0013)
CHAPTER 7 - Residence of partnerships CHAPTER 7 - Residence of partnerships (http://uk.practicallaw.com/topicC-000-0016)
CHAPTER 8 - Domicile CHAPTER 8 - Domicile (http://uk.practicallaw.com/topicC-000-0018)
CHAPTER 9 - Compliance and appeals CHAPTER 9 - Compliance and appeals (http://uk.practicallaw.com/topicC-000-0020)
Index to Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition Index to Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition (http://uk.practicallaw.com/topicC-000-2020)

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