Nos liseuses Vivlio rencontrent actuellement des problèmes de synchronisation. Nous faisons tout notre possible pour résoudre ce problème le plus rapidement possible. Toutes nos excuses pour la gêne occasionnée !

Retrait gratuit dans votre magasin Club
7.000.000 titres dans notre catalogue
Payer en toute sécurité
Toujours un magasin près de chez vous

Retrait gratuit dans votre magasin Club
7.000.0000 titres dans notre catalogue
Payer en toute sécurité
Toujours un magasin près de chez vous

Magasins

Wishlist

Magasins

Wishlist

Chercher

Livres

Ebooks

Papeterie

Jeux

Cadeaux

Tous les produits

Dédicaces

Jobs

Articles

209,95 €

+ 419 points

Livraison 1 à 2 semaines

Passer une commande en un clic

Payer en toute sécurité

Livraison en Belgique: 3,99 €

Livraison en magasin gratuite

Description

For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.

Since the previous 19th Edition, the proposed changes to domicile and deemed domicile legislation, due to be enacted in April 2017, were omitted from the first Finance Bill of 2017 but then re-introduced and backdated in the Finance 2017-19 Bill, published in September 2017.

This edition provides detailed analysis of this legislation, with regard to the deemed domicile rules, changes to remittance basis and overseas companies with UK residential property which now come under scope of IHT. It also includes further amendments to deemed domicile for capital gains tax and income tax, in line with the Finance 2017-19 Bill and reflects further changes as a result of the Finance Act 2018.

Commentary on important new case law is included, such as:

Development Securities (NO 9) Ltd & Ors v Revenue and Customs [2017] UKFTT 565 (TC) (14 July 2017) regarding central management and control
Henderson & Ors v Revenue and Customs [2017] UKFTT 556 (TC) (18 July 2017) regarding domicile
Mackay v HMRC [2017] TC 05903 regarding ordinary residence
Gulliver v HMRC [2017] UKFTT 0222 (TC) regarding domicile disputes procedural issues
Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs (Case C-646/15) regarding change of trust residence and EU law.