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Booth and Schwarz: Residence, Domicile and UK Taxation

Author: Jonathan Schwarz, BA, LLB

ISBN: 9781526522665

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Publication Date: 2022

Publisher: Bloomsbury Professional

Law As Stated At: 1 April 2022

Booth and Schwarz: Residence, Domicile and UK Taxation

Booth and Schwarz: Residence, Domicile and UK Taxation

This title provides authoritative guidance on this constantly developing subject and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships.

This fully revised edition critically analyses the Statutory Residence Test for individuals, split year treatment and temporary non-residence as well as the separate statutory rules for Stamp Duty Land Tax. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come.

This edition includes comprehensive treatment of the following key topics:

  • Domicile and deemed domicile
  • Resolution of dual residence including Oppenheimer v HMRC
  • The latest Court if Appeal ruling on tax residence of companies: Development Securities PLC v HMRC; (special rules for CFCs, dual-resident investing companies and transfer pricing
  • Double tax treaty residence of companies in light of G E Financial Investments v HMRC
  • OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) on resolving dual residence of persons other than individuals
  • Latest UK case law impacting individuals including Arthur v HMRC in the Court of Appeal
  • Finance Act 2021 residence for the additional rate of Stamp Duty Land Tax on non-residents
  • Scottish and Welsh taxpayers for the Scottish and Welsh rates of income tax
  • Resolving residence disputes and appeals
  • Domicile disputes after the Court of Appeal in Embiricos v HMRC
  • Residence of trusts, estates and partnerships
  • The impact of Brexit on residence issues
  • HMRC COVID 19 guidance on individual and corporate residence

Jonathan Schwarz FTII is an English and an Irish Barrister at Temple Tax Chambers and is also a South African and a Canadian lawyer. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He has written Schwarz on Tax Treaties among other publications. He is a Visiting Professor at the Dickson Poon School of Law, King’s College London where he is programme director for the international tax law LLM. 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. He is lauded for his “brilliant” handling of cross-border tax problems in Who's Who Legal UK Bar: and in Chambers UK Bar he is “highly regarded for his expertise in international tax matters.”