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Booth and Schwarz: Residence, Domicile and UK Taxation 21st ed

ISBN13: 9781526522634
Previous Edition ISBN: 9781526506160
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Publication Abandoned

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 COVID19

Commentary on a number of important new cases:

  • HMRC v Embiricos [2020] UKUT on disputes over residence and domicile
  • Henkes v HMRC [2020] UKFTT information demands re residence and domicile
  • Mackay v HMRC [2020] 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 [2019] UKFTT (trust migration)

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