Booth and Schwarz: Residence, Domicile and UK Taxation

By: Jonathan Schwarz
ISBN: 9781526506160

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About Booth and Schwarz: Residence, Domicile and UK Taxation

For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test. Since the previous 19th Edition, the proposed changes to domicile and deemed domicile legislation, due to be enacted in April 2017, were omitted from the first Finance Bill of 2017 but then re-introduced and backdated in the Finance 2017-19 Bill, published in September 2017. This edition provides... Read more

About Booth and Schwarz: Residence, Domicile and UK Taxation

For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.

Since the previous 19th Edition, the proposed changes to domicile and deemed domicile legislation, due to be enacted in April 2017, were omitted from the first Finance Bill of 2017 but then re-introduced and backdated in the Finance 2017-19 Bill, published in September 2017.

This edition provides detailed analysis of this legislation, with regard to the deemed domicile rules, changes to remittance basis and overseas companies with UK residential property which now come under scope of IHT. It also includes further amendments to deemed domicile for capital gains tax and income tax, in line with the Finance 2017-19 Bill and reflects further changes as a result of the Finance Act 2018.

Commentary on important new case law is included, such as:

Development Securities (NO 9) Ltd & Ors v Revenue and Customs [2017] UKFTT 565 (TC) (14 July 2017) regarding central management and control
Henderson & Ors v Revenue and Customs [2017] UKFTT 556 (TC) (18 July 2017) regarding domicile
Mackay v HMRC [2017] TC 05903 regarding ordinary residence
Gulliver v HMRC [2017] UKFTT 0222 (TC) regarding domicile disputes procedural issues
Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs (Case C-646/15) regarding change of trust residence and EU law.

Table of Contents

Chapter 1 United Kingdom taxation
Chapter 2 Residence of individuals: the Statutory Residence Test
Chapter 3 Residence of individuals: case law test
Chapter 4 Ordinary residence
Chapter 5 Individuals coming to and departing from the UK
Chapter 6 Residence of trusts and estates
Chapter 7 Residence of companies
Chapter 8 Residence of partnerships
Chapter 9 Domicile
Chapter 10 Residence, nationality and discrimination in the European Union
Chapter 11 Compliance and appeals
Appendix 1 HMRC Guidance Note: Statutory Residence Test (SRT): Annex A
Appendix 2 HMRC Guidance Note: Statutory Residence Test (SRT): Section 7
Appendix 3 HMRC Statement of Practice SP 1/90 Company Residence

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