Booth: residence, domicile and UK taxation

Author(s)

• Booth, Neil D.
• Davies, Denzil

Bibliographic Information

Booth: residence, domicile and UK taxation

by Denzil Davies

（Tolley's international series）

LexisNexis, c2003

8th ed

Note

Previous ed.: 2002

Includes bibliographical references and index

Description and Table of Contents

Description

(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Booth: Residence, Domicile and UK Taxation explores fully the meaning of residence, ordinary residence, and domicile. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. This definitive work is an essential text for anyone working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation.

Table of Contents

• "United Kingdom taxation
• Residence
• Ordinary residence
• Arrivals and departures
• Residence of partnerships and trusts
• Residence of corporations
• Domicile
• Compliance and enforcement
• Residence, nationality and discriminations in the EU
• Residence and E-commerce
• Appendix (latest IR20)
• Index"

by "Nielsen BookData"

Details

• NCID: BA67804460
• ISBN:
  • 0754521885
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Edinburgh
• Pages/Volumes: xxvii, 254 p.
• Size: 23 cm
• Classification:
  • DC21 : 343.41042
• Subject Headings:
  • LCSH : Taxation -- Law and legislation -- Great Britain
  • LCSH : Domicile -- Great Britain
  • LCSH : Domicile in taxation -- Great Britain
• Parent Bibliography ID:
  • BA60649042