Booth: Residence, Domicile and UK Taxation, 11th edition
Written by The Right Honourable Denzil Davies
‘the book is beautifully written and is very comprehensive’
Accountancy, review of previous edition
What YOU need to know about residence and domicile under UK tax law
This key book provides the latest resident and domicile tax advice. Alongside a practical overview of the taxation aspects of residence, ordinary residence and domicile, this tax book supplies the practical tests to apply, plus ALL the information you need about compliance and enforcement. Whatever your residence and domcile tax information needs, this book meets them.
Tax practitioners require this book when advising somebody based overseas, or with overseas financial interests. It covers all aspects of residence and domicile taxation. Whether an individual, partnership, trust or limited company, you will be able to quickly and accurately define their status under UK tax law: residence, domicile and non-domicile.
Fully up-to-date with KEY legislation and cases including:
The Finance Act 2007, The Income Tax Act 2007, Shepherd v HMRC, Gaines-Cooper v HMRC, EC Commission v Sweden, Plus the recent major cases of the European Court of Justice.
New technology - new content
E-commerce and online technologies have revolutionised international trading, which has in turn challenged the ability of national governments to levy and collect taxes.
A brand new chapter provides clear analysis of the effects of these new technologies, and explains how they impact on the traditional concepts of residence and permanent establishment. Essential information for the digital age!
For information on residence and domicile tax information, this is the book you need.
To quickly determine how much UK taxation your clients need to pay… and how much they don’t… order your 30-day FREE trial copy TODAY.
Bibliographic detail
ISBN/ISSN: 978 1 84766 073 2
Publication Date: Sept 07
Format: Paperback
Availability: In print