{"product_id":"schwarz-on-residence-and-uk-taxation-9781526534590","title":"Schwarz on Residence and UK Taxation","description":"\u003cp\u003e • Author(s): Jonathan Schwarz\u003cbr\u003e • Publisher: Tottel Publishing\u003cbr\u003e • Publisher Imprint: Tottel Publishing\u003cbr\u003e • BISAC: Personal Finance - Taxation\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003e\u003ci\u003eSchwarz on Residence and UK Taxation, 22nd Edition\u003c\/i\u003e provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships.\u003c\/b\u003e The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThis fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics: \u003cp\u003e\u003c\/p\u003e- Resolution of dual residence after \u003ci\u003eOppenheimer v HMRC\u003c\/i\u003e and \u003ci\u003eMcCabe v HMRC\u003c\/i\u003e\u003cbr\u003e- Double tax treaty residence of companies in light of the Court of Appeal in \u003ci\u003eG E Financial Investments v HMRC\u003c\/i\u003e\u003cbr\u003e- Exceptional circumstances for the SRT determined by the Court of Appeal in \u003ci\u003eA v HMRC\u003c\/i\u003e \u003cbr\u003e- Residence for the additional rate of Stamp Duty Land Tax on non-residents \u003cbr\u003e- Continuing relevance of domicile and domicile disputes \u003cbr\u003e- Residence of trusts, estates and partnerships\u003cbr\u003e- Ordinary residence for National Insurance Contributions \u003cp\u003e\u003c\/p\u003e\u003ci\u003eSchwarz on Residence\u003c\/i\u003e is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.","brand":"Tottel Publishing","offers":[{"title":"Paperback","offer_id":47595069964439,"sku":"9781526534590","price":21359.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781526534590.webp?v=1774988272","url":"https:\/\/atlanticbooks.com\/products\/schwarz-on-residence-and-uk-taxation-9781526534590","provider":"Atlantic Books","version":"1.0","type":"link"}