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Full Product Details

Author:   Jonathan Schwarz (Temple Tax Chambers)
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Edition:   22nd edition
ISBN:  

9781526534590

ISBN 10:   1526534592
Pages:   352
Publication Date:   04 December 2025
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

In terms of the contents list, which may change subject to what is in the Finance Act, it may look as follows - 1 - UK Taxation 2 - Residence of Individuals: the Statutory Residence Test 3 - Individuals coming to and departing from the UK (NEW - The sections in chapter 2 on split year treatment paras 2.30 to 2.40 under a heading “SPLIT-YEAR TREATMENT” and para 2.42 (temporary non-residence) under a heading “ TEMPORARY NON-RESIDENCE” should be moved and inserted as the first part of new chapter 3. Please also leave a blank para 3.01 headed “Introduction”. The third part of the chapter will contain the new “RULES FOR FOREIGN INCOME AND GAINS OF INDIVIDUALS BECOMING UK RESIDENT” currently in Part 2, Chapter 1 of the Finance Bill under a heading “NEW RESIDENTS’ RELIEF ON FOREIGN INCOME) 4 - Ordinary Residence 5 - Residence of trusts and estates 6 - Residence of Companies 7 - Residence of partnerships 8 - Residence for Stamp Duty Land Tax 9 - Domicile 10 - Compliance and Appeals

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Author Information

Jonathan Schwarz FTII is an English, Irish and Canadian Barrister at Temple Tax Chambers and is also a South African Advocate. He 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 and Chambers’ UK Bar he is “highly regarded for his expertise in international tax matters.”

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