首页 >
税务 >
英国 >
Residence and Domicile for Individuals: A Practical Guide, 3rd Edition

Residence and Domicile for Individuals: A Practical Guide, 3rd Edition

作者： Malcolm Finney
出版商： Sweet & Maxwell U.K.
ISBN: 9780414069343
出版时间 October 2018
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥2,232.00

￥2,165.04 Save ￥66.96 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
Residence and domicile are at the heart of any tax planning, especially where there is an international dimension.

This book is an essential resource for tax practitioners involved in providing detailed tax advice to employees leaving and/or arriving in the UK to work; individuals emigrating or immigrating to the UK; successful entrepreneurs with expensive homes in the UK; foreign investors with UK holiday homes; and any other category of individual who simply wishes to visit the UK without accidentally acquiring UK residence or domicile.

Material new to this edition includes coverage of the changes to the deemed domicile rules, which came into effect in April 2017 and discussion of the new HMRC guidance on Form P85.

Key features:
- Provides a comprehensive consideration of the new Statutory Residence Test
- Sets out how the changes have affected the landscape in determining the status of those subject to the old definition of residence in the UK
- Offers in depth analysis of the rules including their practical application and the difficulties encountered in doing so
- Shows how the regime affects tax management relating not only to income tax, but also capital gains tax, inheritance tax and corporation tax
- Examines key concepts such as days spent in the UK, home, work, location of work; full-time work; UK ties; family tie; accommodation tie; 90-day tie; and country tie are discussed
- Updated to provide the latest HMRC tax return notes and Guidance Notes and in light of the HMRC6 publication, replacing RDR1.
- Includes plenty of practical examples to put the Finance Act 2013 in context.
- Includes a variety of problem scenarios facing practitioners who are interacting the HMRC and referring to the Finance Act 2013 which will prepare and provide the practitioner with further clarification on SRT post-implication.
- Expanded to provide a comparison with the landscape prior to SRT implication to offer a comparison for those practitioners working on retrospective cases
Authored by Malcolm Finney formally partner & head of international tax at Grant Thornton and head of tax at Nabarro. Finney runs a tax training consultancy and is a key seminar and conference speaker on taxation issues.
Overview and Key Concepts
Automatic Overseas Tests: Non-UK Residence
Automatic UK Tests: UK Residence
Sufficient Ties Test: UK Residence
Residence in the Tax Year of Death
Split Year
Anti-Avoidance: Temporary Non-UK Residence
Ordinary Residence
Record Keeping
Tax Return and Supplementary Pages
Pre-SRT: Residence and Ordinary Residence for the Individual
Domicile
Deemed Domicile: Inheritance Tax Purposes
Deemed Domicile: Capital Gains Tax
Deemed Domicile: Income Tax
Deemed Domicile: Tainting of Non-Resident Settlor Interested Trusts for Income and Capital Gains Purpose
Disposals of UK Residential Property Interests by Non-UK Resident Individuals post-5 April 2015
Malcolm Finney
Formally partner & head of international tax at Grant Thornton and head of tax at Nabarro, runs a tax training consultancy and is key seminar and conference speaker on taxation issues.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,280.61 Save ￥67.89 (5%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Residence and Domicile for Individuals: A Practical Guide, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Residence and Domicile for Individuals: A Practical Guide, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title