Booth : residence, domicile and UK taxation

著者

• Davies, Denzil
• Booth, Neil D.

書誌事項

Booth : residence, domicile and UK taxation

Denzil Davies

Tottel Pub., c2006

10th ed

注記

Previous ed.: London : LexisNexis UK, c2004. (Tolley's international series)

Includes index

内容説明・目次

内容説明

This book 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. This latest edition reflects the Income Tax (Trading and Other Income) Act 2005 and is up-to-date to Finance Act 2006.

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詳細情報

• NII書誌ID(NCID): BA83334641
• ISBN:
  • 9781845922474
• LCCN: 2006494886
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Haywards Heath, West Sussex
• ページ数/冊数: xxix, 251 p.
• 大きさ: 24 cm
• 分類:
  • DC22 : 343.410526
  • LCC : KD5382
• 件名:
  • LCSH : Domicile in taxation -- Great Britain