دانلود کتاب Booth and Schwarz: Residence, Domicile and UK Taxation

فهرست مطالب :

Preface\nContents\nTable of Statutes\nTable of Statutory Instruments\nTable of HMRC Material\nTable of EC Materials and International Conventions\nTable of Cases\nAbbreviations\nChapter 1 United Kingdom taxation\n 1.01 State practice in exercising taxing jurisdiction\nQUESTIONS OF SOVEREIGNTY\n 1.02 The right to levy tax\n 1.03 Jurisdictional limitations\n 1.04 Enforcement overseas\n 1.05 Territorial limits\nQUESTIONS OF TERRITORY\n 1.06 Territory of the UK\n 1.07 The territorial waters\n 1.08 Territorial extension\n 1.09 The European Union and Brexit\nDETERMINANTS OF CHARGEABILITY\n 1.10 Residence\n 1.11 Ordinary residence\n 1.12 Domicile\n 1.13 Nationality\n 1.14 Personal connection and UK source income\n 1.15 The remittance basis\n 1.16 Attempts to narrow the remittance system\n 1.17 Reform of residence rules\n 1.18 Criticisms of the system\n 1.19 Remittance basis amendments\n 1.20 Codification of the residence of individuals\nUK REVENUE LAW\n 1.21 Income tax\n 1.22 Corporation tax\n 1.23 Capital gains tax\n 1.24 Inheritance tax\n 1.25 National Insurance Contributions\n 1.26 Value added tax (VAT)\nHMRC PRACTICES AND CONCESSIONS\n 1.27 Individual residence\n 1.28 Withdrawal of IR20\n 1.29 Guidance and the statutory residence test\nChapter 2 Residence of individuals: the Statutory Residence Test\n 2.01 Introduction\nTHE STATUTORY RESIDENCE TEST\n 2.02 Basic rule\n 2.03 Physical presence: counting days\n 2.04 Day-count hyping\n 2.05 Counting days: conclusive non-residence\n 2.06 Counting days: conclusive residence\n 2.07 UK home: conclusive residence\n 2.08 What is a home?\nWORK\n 2.09 Introduction\n 2.10 What is work?\n 2.11 Location of work\n 2.12 Full-time work\n 2.13 Full-time work overseas: conclusive non-residence\n 2.14 Full-time work in the UK: conclusive residence\n 2.15 International transportation workers\n 2.16 Death: conclusive non-residence\n 2.17 Death: conclusive residence\n 2.18 The sufficient ties test: other connecting factorsand day counting\n 2.19 Family tie\n 2.20 Accommodation tie\n 2.21 Work tie\n 2.22 90-day tie\n 2.23 Country tie\n 2.24 The sufficient ties test: day counting for former non-residents\n 2.25 The sufficient ties test: day counting for formerresidents\n 2.26 The sufficient ties test: day counting in the year of death\n 2.27 Residence of MPs and members of the House of Lords\n 2.28 EU officials\n 2.29 An annual attribute\nSPLIT-YEAR TREATMENT\n 2.30 Introduction\n 2.31 The effect of a split year\n 2.32 Which split-year case applies?\n 2.33 Case 1: Starting full-time work overseas\n 2.34 Case 2: Spouse or partner of someone starting full-time work overseas\n 2.35 Case 3: Ceasing to have a home in the UK\n 2.36 Case 4: Starting to have a home in the UK only\n 2.37 Case 5: Starting full-time work in the UK\n 2.38 Case 6: Ceasing full-time work overseas\n 2.39 Case 7: The partner of someone ceasing full-time work overseas\n 2.40 Case 8: Starting to have a home in the UK\n 2.41 Dual residence\n 2.42 Temporary non-residence\n 2.43 Commencement and transitional rules\n 2.44 Scottish and Welsh taxpayers\n 2.45 Residence for tax treaty purposes\nChapter 3 Residence of individuals: case law test\n 3.01 Introduction\nTHE NATURE OF RESIDENCE\n 3.02 A qualitative attribute\n 3.03 A question of fact and degree\n 3.04 A personal attribute\n 3.05 An annual attribute\n 3.06 The judicial principles\n 3.07 The Shepherd/Grace syntheses\nA PLACE OF ABODE\n 3.08 Occupation of a dwelling house\n 3.09 Ownership irrelevant\nPHYSICAL PRESENCE\n 3.10 Duration of presence\n 3.11 Regularity and frequency of visits\n 3.12 Revenue practice\n 3.13 Future conduct\n 3.14 Previous history\nCONNECTING FACTORS\n 3.15 The ties of birth\n 3.16 The ties of family\n 3.17 The ties of business\n 3.18 Other ties\nINTENT AND LEGALITY\n 3.19 Involuntary or unintentional presence\n 3.20 Unlawful presence\n 3.21 Dual and multiple residence\nChapter 4 Ordinary residence\n 4.01 Introduction\nCONCEPT AND APPLICATION\n 4.02 The meaning of ordinary residence\n 4.02A The Genovese/Arthur syntheses\n 4.03 The relation of residence to ordinary residence\nESSENTIAL ELEMENTS\n 4.04 A voluntarily adopted place of abode\n 4.05 Settled purposes\n 4.06 Regular order of life\n 4.07 Unlawful residence\n 4.08 Dual or no ordinary residence\nREVENUE PRACTICE\n 4.09 IR20\n 4.10 HMRC6\n 4.11 National Insurance Contributions\n 4.12 Abolition of ordinary residence for income tax and capital gains tax: transitional measures\nChapter 5 Individuals coming to and departing from the UK\n 5.01 Introduction\n 5.02 Split tax years\n 5.03 Income Tax Act 2007\nINDIVIDUALS COMING TO THE UK\n 5.04 Deemed residence or non-residence\n 5.05 Temporary purpose\n 5.06 View or intent of establishing residence\n 5.07 Available accommodation\n 5.08 Actual presence\n 5.09 Determining presence\n 5.10 The significance of ‘the tax year’\n 5.11 The capital gains tax test\n 5.12 HMRC Guidance on coming to the UK\nINDIVIDUALS LEAVING THE UK\n 5.13 Residence of individuals temporarily abroad\n 5.14 Occasional residence\n 5.15 A distinct break\n 5.16 Residence of individuals working abroad\n 5.17 Full-time work\n 5.18 Trades and professions\n 5.19 Employment\n 5.20 Incidental duties\n 5.21 HMRC Guidance on departing from the UK\nChapter 6 Residence of trusts and estates\n 6.01 Introduction\nTRUSTS\n 6.02 Residence\n 6.03 Single residence trustees\n 6.04 Mixed residence trustees\n 6.05 Non-resident trustees with a UK permanent establishment\n 6.06 Individual trustees with split-year treatment\n 6.07 Residence for tax treaties\n 6.08 Residence of estates\nChapter 7 Residence of companies\n 7.01 Introduction\n 7.02 UK incorporated companies\n 7.03 Residence under case law\n 7.04 The Untelrab/Development Securities syntheses\n 7.05 A question of fact\n 7.06 Who exercises central management and control?\n 7.07 Delegated management and control\n 7.08 Shareholder control\n 7.09 Elements of central management and control\n 7.10 Finance as a key element\n 7.11 Degree of activity\n 7.12 Administrative functions\n 7.13 Influence compared with management and control\n 7.14 Location of central management and control\n 7.15 Dual or multiple residence\n 7.16 Residence for tax treaty purposes\n 7.17 Transfer of residence abroad\n 7.18 Treaty non-resident companies\n 7.19 European Companies\n 7.20 Residence for special statutory purposes\n 7.21 Group relief\n 7.22 Controlled Foreign Companies\n 7.23 Transfer pricing – exemption for small or medium-sized enterprises\n 7.24 Foreign dividends received by small companies\n 7.25 Company liquidations and business cessations\nChapter 8 Residence of partnerships\n 8.01 Introduction\n 8.02 Control and management\nChapter 9 Domicile\n 9.01 Introduction\nTHE NATURE OF DOMICILE\n 9.02 Historical background\n 9.03 The two roles of domicile\n 9.04 The five principles of domicile\nDOMICILE OF ORIGIN\n 9.05 Acquisition\n 9.06 Displacement and revival\nDOMICILE OF DEPENDENCE\n 9.07 Married women\n 9.08 Children\n 9.09 Persons suffering from mental disorder\nDOMICILE OF CHOICE\n 9.10 Acquisition\n 9.11 Residence\n 9.12 Intention\n 9.13 Motive as evidence of intention\n 9.14 Proof of intention\n 9.15 Change of domicile of choice\n 9.16 Deemed domicile to 5 April 2017\n 9.17 Deemed domicile from 6 April 2017\n 9.18 Elective UK domicile for spouses and civil partners\n 9.19 Domicile for tax treaty purposes\nChapter 10 Residence for stamp duty land tax\n 10.01 SDLT surcharge on non-UK residents purchasing residential property\n 10.02 SDLT: residence of individuals – basic rule\n 10.03 Crown employment\n 10.04 SDLT: residence of individuals – modified basic rule\n 10.05 SDLT: residence of companies – basic rule\n 10.06 SDLT: residence of companies – UK resident close companies\n 10.07 SDLT: collective investment vehicles\n 10.08 SDLT: trusts, settlements and similar arrangements\n 10.09 Bare trusts\n 10.10 Life interest and interest in possession trusts\n 10.11 Alternative property finance\n 10.12 Unit trusts\n 10.13 SDLT: compliance with non-resident surcharge\n 10.14 Record keeping for individuals\nChapter 11 Compliance and appeals\n 11.01 Introduction\n 11.02 Assessment of non-residents\n 11.03 Deduction of tax at source – ‘usual place of abode’\n 11.04 Claiming non-resident, treaty non-residentor non-domiciled status\n 11.05 Administration of residence and domicile statusof individuals\n 11.06 Inheritance tax accounts\n 11.07 Domicile enquiries\n 11.08 ITEPA 2003 s 690 directions\n 11.09 Certificates of residence\n 11.10 Appeals\n 11.11 Evidential burden on appeal\n 11.12 Discovery assessments\n 11.13 Requirement to correct historic offshore non-compliance\n 11.14 Judicial review\n 11.15 Role of Upper Tribunal or Court of Appeal\nIndex