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  UKUT on disputes over residence and domicile Henkes v HMRC  UKFTT information demands re residence and domicile Mackay v HMRC  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  UKFTT (trust migration)
Read an extract of Booth and Schwarz: Residence, Domicile and UK Taxation
Table of Contents
1. United Kingdom Taxation 2. Residence of individuals: The Statutory Residence Test 3. Residence for Stamp Duty Land Tax 4. Residence of individuals: case law test 5. Ordinary residence 6. Indivviduals coming to and departing from the UK 7.Residence of trusts and estates 8. Residence of companies 9. Residence of partnerships 10. Domicile 11. Residence, nationality and discrimination in the European Union 12. Compliance and appeals Appendix 1: HMRC Guidance Note: Statutory Residence Test (SRT) Annex A Appendix 2: HMRC Guidance Note: Statutory Residence Test (SRT) Section 7 Appendix 3: HMRC Statement of Practice SP 1/90 Company Residence