Booth & Schwarz: Residence, Domicile and UK Taxation, Sixteenth Edition provides a crisp analysis of this rapidly developing subject, and expertly examines residence and other fiscal connections for individuals, companies and trusts. In this book the author systematically unravels the tax residence of companies and the resolution of dual residence, including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. The statutory residence test for individuals, if enacted, will be the most significant development in this area since the introduction of income tax in 1799. This edition critically analyses the draft legislation on the proposed statutory residence test for individuals, split-year treatment, temporary non-residence and the proposed abolition of ordinary residence as a connecting factor for tax purposes The accessible style ensures the reader can grasp quickly the key underlying concepts of residence, ordinary residence and domicile of individuals and fully understand the tests that apply to determine tax liability. This sixteenth edition covers all the latest developments, including: Corporate Residence for CFC purposes in Finance Act 2012 National Grid Indus BV v Inspecteur van de Belastingdienst - Corporate exit tax European Commission v Kingdom of Spain - Individual exit tax European Commission v Portuguese Republic - Corporate exit tax Kimber v Revenue & Customs - intention to stay in the UK Broome v Revenue & Customs - intention to leave the UK Booth & Schwarz: Residence, Domicile and UK Taxation, Sixteenth Edition is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies. Book jacket.