Booth and Schwarz: Residence, Domicile and UK Taxation Ed 21 free ebook download.

Home : Book details

Booth and Schwarz: Residence, Domicile and UK Taxation Ed 21 free ebook download

Category:
Management

Views: 63
Likes: 8

Catalogue

Author(s):	Jonathan Schwarz

Date:	2024	Format:	pdf	Language:	English	ISBN/ASIN:	1526522632
Pages:	392	OCR:		Quality:		ISBN13:
Uploader:	risotor	Upload Date:	12/3/2023 11:36:08 PM

To download click on link in the Links Table below

Description: Click to see full description

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)
Read more

Links Table

	Title	Link	Password	Size (MB)	Thank to	Inform Admin
3212832	Book	https://rapidgator.net/file/46553ae00c83...		0.00	risotor

Tags: Booth Domicile Residence Schwarz Taxation

Title	Link	Password	Size	Reason

Those who downloaded this book also downloaded the following books:
Comments

New comment: