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. Booth and Schwarz: Residence, Domicile and UK Taxation, 19th edition 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 key book: Shows how to accurately 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. Previous print edition ISBN: 9781780434322
- ISBN10 1784513830
- ISBN13 9781784513832
- Publish Date 10 December 2016 (first published 30 September 2015)
- Publish Status Unknown
- Publish Country GB
- Publisher Bloomsbury Publishing PLC
- Imprint Bloomsbury Professional
- Edition 19th Revised edition
- Format eBook
- Pages 368
- Language English