Description
Bloomsbury Publishing PLC Booth and Schwarz: Residence Domicile and UK Taxation by Jonathan Schwarz
For nearly 30 years this work has provided authoritative in-depth guidance on the law of residence including most recently the Statutory Residence Test.Covers the following updates:Detailed analysis of the changes to deemed domicile rules changes to remittance basis and overseas companies with UK residential property which now come under scope of IHT;Coverage of further amendments to deemed domicile for capital gains tax and income tax in line with the Finance 2017-19 Bill and reflect further changes as a result of the Finance Act 2018;Structured to allow the reader to grasp quickly the key underlying concepts of residence domicile and the related determinants of international taxing jurisdiction for individuals companies and other entities recognised for tax purposes;Updated coverage of the OECD Multilateral Instrument regarding dual residence of persons other than individuals;Commentary on important new case law is also included.