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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

"This book is an invaluable point of reference” International Accountant

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.

Jonathan Schwarz FTII is a Barrister at Temple Tax Chambers

Contents

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.

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