ISBN-13: 9781847667670 ISBN-10: 1847667678 Publication Date: 30 Sep 2011 Imprint: Bloomsbury Professional Availability: In Print Free Stock: In Stock
Ratings / Reviews Publisher: Bloomsbury Publishing PLC Publication Country: United Kingdom Binding: Mixed media product Items: Contains Electronic book text and Paperback Pages: 300 Dimensions: W: 156 mm / H: 234 mm
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 you 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 key book: Shows how to acurately determine tax liabilities; Covers the key cases of the European Court of Justice; Ensures you successfully tackle the problem of compliance and enforcement if a client is based outside the UK; Deals with individuals, partnerships, trusts and limited companies.
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; Appendix 1 Statutory definition of tax residence for individuals; Appendix 2 HMRC6 (December 2010); Appendix 3 Statements of Practice; Appendix 4 Extra-Statutory Concessions.
Jonathan Schwarz FTII is a Barrister at Temple Tax Chambers and is also a South African and a Canadian lawyer. His practice focuses on international tax planning and tax disputes involving international issues. He has written Schwarz on Tax Treaties, among other publications, and is consultant editor of Annotated Double Tax Treaties. He is a vice-president of the International Fiscal Association and a visiting Professorial Fellow at the School of Tax Law, Queen Mary College, London University. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing.
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