Booth and Schwarz Residence, Domicile and UK Taxation

The author systematically unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide accurately determines how much UK taxation your clients need to pay...and how much they don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. This key book- Shows how to accurately determine tax liabilities; Covers the key cases of the European Court of Justice; Ensures you successfully tackle the problem of compliance and enforcement if a client is based outside the UK; Deals with individuals, partnerships, trusts and limited companies.