Booth; Residence, Domicile and UK Taxation

Booth: Residence, Domicile and UK Taxation, 14th edition provides a crisp analysis of this rapidly developing subject, and expertly examines the residence and other fiscal connections for individuals, companies and trusts. The author systematically unravels the tax residence of companies and the resolution of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. The accessible style ensures the reader can quickly grasp the key underlying concepts of residence, ordinary residence and domicile of individuals and fully understand the tests that apply to determine tax liability. All the latest developments are covered, including: • The latest ruling on individual residence by the Court of Appeal in Grace • Relying on HMRC statements on residence in light of the Court of Appeal decision in the Davies and Gaines-Cooper judicial reviews • Corporate and trust residence for double tax treaty purposes after the Court of Appeal ruling in Smallwood • Residence of entrepreneurially managed companies following the decision in Laerstate BV • Changes to HMRC administrative procedures in relation to residence status • The First- tier Tribunal decision on residence of individuals under tax treaties in Hankinson This popular title will prove an invaluable must read for all accountants,lawyers and advisers to individuals and multinational companies.