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 ...
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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) This title is included in Bloomsbury Professional's International Tax online service.
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Add this copy of Booth and Schwarz: Residence, Domicile and UK Taxation to cart. $200.91, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2022 by Bloomsbury Professional.
Add this copy of Booth and Schwarz: Residence, Domicile and UK Taxation to cart. $215.47, like new condition, Sold by GreatBookPricesUK5 rated 4.0 out of 5 stars, ships from Castle Donington, DERBYSHIRE, UNITED KINGDOM, published 2022 by Bloomsbury Professional.
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Fine. Intended for professional and scholarly audience. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
Add this copy of Booth and Schwarz: Residence, Domicile and UK Taxation to cart. $217.82, new condition, Sold by GreatBookPricesUK5 rated 4.0 out of 5 stars, ships from Castle Donington, DERBYSHIRE, UNITED KINGDOM, published 2022 by Bloomsbury Professional.
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New. Intended for professional and scholarly audience. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Add this copy of Booth and Schwarz: Residence, Domicile and Uk Taxation to cart. $237.25, new condition, Sold by Paperbackshop International rated 5.0 out of 5 stars, ships from Fairford, GLOS, UNITED KINGDOM, published 2022 by Bloomsbury Publishing (UK).
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
Add this copy of Booth and Schwarz: Residence, Domicile and UK Taxation to cart. $257.45, new condition, Sold by Booksplease rated 3.0 out of 5 stars, ships from Southport, MERSEYSIDE, UNITED KINGDOM, published 2022 by Bloomsbury Professional.
Add this copy of Booth and Schwarz: Residence, Domicile and Uk Taxation to cart. $56.29, very good condition, Sold by Halcyon Books rated 4.0 out of 5 stars, ships from LONDON, LONDON, UNITED KINGDOM, published 2018 by Bloomsbury Professional.
Add this copy of Booth and Schwarz: Residence, Domicile and Uk Taxation to cart. $31.49, fair condition, Sold by Anybook rated 5.0 out of 5 stars, ships from Lincoln, UNITED KINGDOM, published 2016 by Bloomsbury Professional.
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This is an ex-library book and may have the usual library/used-book markings inside. This book has soft covers. In fair condition, suitable as a study copy. Please note the Image in this listing is a stock photo and may not match the covers of the actual item, 700grams, ISBN: 9781784513825.
Add this copy of Booth and Schwarz: Residence, Domicile and Uk Taxation to cart. $70.18, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2016 by Bloomsbury Professional.
