Booth and Schwarz

Residence, Domicile and UK Taxation

Jonathan Schwarz

$320

Paperback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

Bloomsbury Professional
01 September 2022

Taxation; Personal tax

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.

By: Jonathan Schwarz
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Edition: 21st edition
Dimensions: Height: 234mm, Width: 156mm,
Weight: 600g
ISBN: 9781526522634
ISBN 10: 1526522632
Pages: 392
Publication Date: 01 September 2022
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English 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. He is the author of Schwarz on Tax Treaties (CCH) and Booth and Schwarz: Residence, Domicile and UK Taxation 16th Edition (Bloomsbury) among other publications and a contributor to Transfer Pricing and Business Restructurings: Streamlining all the way (IBFD). He is a visiting Professor at the Faculty of Law, King’s 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. The Legal 500 has commented that ‘Jonathan Schwarz is a client favourite, particularly for international transactions.’ In the Chambers 2011 he is commended for his ‘encyclopaedic knowledge of double tax treaties’. See www.taxbarristers.com for details.