Schwarz on Residence and UK Taxation 22nd Edition

Schwarz on Residence and UK Taxation, 22nd Edition provides 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 readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.

This 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 these key topics:

- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC
- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC
- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC
- Residence for the additional rate of Stamp Duty Land Tax on non-residents
- Continuing relevance of domicile and domicile disputes
- Residence of trusts, estates and partnerships
- Ordinary residence for National Insurance Contributions

Schwarz on Residence is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.

Jonathan Schwarz is a Barrister practicing at Temple Tax Chambers in London. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems.
Before practising as a Barrister, he spent 10 years in two major London Law firms as a tax partner. Prior to that, he practised in Canada including seven years running the London office of a large Canadian law firm. Over the period, he has gained hands-on, practical experience of cross-border tax problems and an international perspective on most areas of taxation.