Booth and Schwarz: Residence, Domicile and UK Taxation

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 Bil...