Booth and Schwarz: Residence, Domicile and UK Taxation
This 18th edition systematically unravels the tax residence of companies and the resolutions of dual residence in the UK, including specialized residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies, and transfer pricing. The book accurately determines how much UK taxation clients need to pay and how much they don't. It navigates the reader accurately and confidently through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also deals with with individuals, partnerships, trusts, and limited companies; and it covers the key cases of the European Court of Justice.
Publication Date: 9/30/2014