{"product_id":"schwarz-on-residence-and-uk-jonathan-schwarz-9781526534590","title":"Schwarz on Residence and UK Taxation","description":"\u003cp\u003e\u003cb\u003eSchwarz on Residence and UK Taxation, 22nd Edition \u003c\/b\u003eprovides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures the reader can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThis fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of the following key topics: \u003cp\u003e\u003c\/p\u003e- Resolution of dual residence after \u003ci\u003eOppenheimer v HMRC\u003c\/i\u003e and \u003ci\u003eMcCabe v HMRC\u003c\/i\u003e\u003cbr\u003e- Double tax treaty residence of companies in light of the Court of Appeal in \u003ci\u003eG E Financial Investments v HMRC\u003c\/i\u003e\u003cbr\u003e- Exceptional circumstances for the SRT determined by the Court of Appeal in \u003ci\u003eA v HMRC\u003c\/i\u003e \u003cbr\u003e- Residence for the additional rate of Stamp Duty Land Tax on non-residents \u003cbr\u003e- Continuing relevance of domicile and domicile disputes \u003cbr\u003e- Residence of trusts, estates and partnerships\u003cbr\u003e- Ordinary residence for National Insurance Contributions \u003cp\u003e\u003c\/p\u003e\u003cb\u003eSchwarz on Residence \u003c\/b\u003eis invaluable for all accountants, lawyers and advisers to individuals and multinational companies. \u003cp\u003e\u003c\/p\u003e\u003cb\u003eJonathan Schwarz \u003c\/b\u003eFTII 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 \u003ci\u003eSchwarz on\u003c\/i\u003e \u003ci\u003eTax Treaties \u003c\/i\u003eamong 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\" and is lauded for his \"brilliant\" handling of cross-border tax problems in Who's Who Legal (Lexology).\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Jonathan Schwarz\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1526534592\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781526534590\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Tottel Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 01\/08\/2026\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 352\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.00lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.00d","brand":"Jonathan Schwarz","offers":[{"title":"Paperback","offer_id":47305659318527,"sku":"9781526534590","price":230.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_e35a8605-8e4e-4be0-a3d5-ae0c23b55194.jpg?v=1758831486","url":"https:\/\/www.whiterainbookhouse.com\/products\/schwarz-on-residence-and-uk-jonathan-schwarz-9781526534590","provider":"WR Book House","version":"1.0","type":"link"}