Schwarz: Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures the reader can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.
For nearly 40 years, this work has provided authoritative, in-depth guidance on all aspects of the law of residence. This fully revised edition critically analyses the wholesale reform of residence of individuals and related connecting factors in Finance Act 2025, including the replacement of domicile with long-term UK residence for inheritance tax, the foreign income and gains (FIG) regime for new residents, the Statutory Residence Test (SRT) for individuals, split year treatment and temporary non-residence as well as the separate statutory rules for Stamp Duty Land Tax.
This edition includes comprehensive treatment of the following key topics:
- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC
- Special company residence rules for CFCs, dual-resident investing companies and transfer pricing
- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC
- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC
- Residence for the additional rate of Stamp Duty Land Tax on non-residents
- Scottish and Welsh taxpayers for the Scottish and Welsh rates of income tax
- Resolving residence disputes and appeals
- Continuing relevance of domicile and domicile disputes -Residence of trusts, estates and partnerships
- Ordinary residence for National Insurance Contributions
- Usual place of abode for deduction of tax at source
Booth & Schwarz: Residence, Domicile and UK Taxation is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies.
Jonathan Schwarz FTII is an English and an Irish Barrister at Temple Tax Chambers and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He has written Schwarz on Tax Treaties among other publications. He is a Visiting Professor at King's College London where he is programme director for the international tax law LLM. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing. He is lauded for his "brilliant" handling of cross-border tax problems in Who's Who Legal UK Bar: and in Chambers UK Bar he is "highly regarded for his expertise in international tax matters."
