Booth and Schwarz: Residence, Domicile and UK Taxation (NY UPPLAGA)
Författare:Schwarz Jonathan
Titel:Booth and Schwarz: Residence, Domicile and UK Taxation (NY UPPLAGA)
Anmärkning:Utgivningsdatum okänt.
Upplaga:17 uppl.
Omfång:304 sid.
Förlag:Bloomsbury Professional
Ämnesord:Skatterätt , Associationsrätt och värdepappersrätt , Utländsk rätt

Preliminärt pris: 1465 SEK exkl. moms


The author systematically unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide accurately determines how much UK taxation your clients need to pay...and how much they don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability.

This edition is updated to the latest Finance Act

The accessible style ensures readers can quickly grasp the key underlying concepts of residence, ordinary residence and domicile of individuals.

Chapter 1 United Kingdom taxation;
Chapter 2 Residence of individuals;
Chapter 3 Ordinary residence;
Chapter 4 Individuals coming to and departing from the UK;
Chapter 5 Residence of trusts and estates;
Chapter 6 Residence of companies;
Chapter 7 Residence of partnerships;
Chapter 8 Domicile;
Chapter 9 Compliance and appeals;
Chapter 10 Residence, nationality and discrimination in the European Union.

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