{"title":"Jonathan Schwarz","description":null,"products":[{"product_id":"booth-book-jonathan-schwarz-9781847663382","title":"Booth","description":"Jonathan Schwarz's new thirteenth edition of Booth: Residence, Domicile and UK Taxation provides a crisp analysis of this rapidly developing subject, and expertly examines the residence and other fiscal connections for individuals, companies and trusts. 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 accessible style ensures the reader can quickly grasp the key underlying concepts of residence, ordinary residence and domicile of individuals and fully understand the tests that apply to determine tax liability. All the latest developments are covered, including: Applying the rules in light of HMRC6; Important recent case law: Grace and Genovese, and the Abramovich and Deripaska cases on tax residence; Finance Act 2009 provisions on company residence for the foreign dividend exemption; Corporation Tax Act 2009 references; Residence of trusts: new HMRC guidance; and Changes to HMRC administrative procedures in relation to residence and domicile status. This popular title will prove an invaluable must read for all accountants, lawyers and advisers to individuals and multinational companies.","brand":"WoB","offers":[{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":49598121607441,"sku":"GOR012210197","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ GOOD \/ INTERNAL","offer_id":49631861309713,"sku":"GOR005789829","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":52610972156177,"sku":"GOR010807363","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1847663389.jpg?v=1751313980"},{"product_id":"booth-and-schwarz-residence-domicile-and-uk-taxation-book-jonathan-schwarz-9781780431635","title":"Booth and Schwarz: Residence, Domicile and UK Taxation","description":"Booth and Schwarz: Residence, Domicile and UK Taxation, 17th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies and trusts.  Detailed analysis of the Statutory Residence Test:  For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence. The Statutory Residence Test (SRT) for individuals in Finance Act 2013 is the most significant development in determining international taxing jurisdiction since the introduction of income tax in 1799. This fully revised edition critically analyses the new SRT for individuals, split year treatment and temporary non-residence. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come.  This edition offers comprehensive coverage of the following key topics: Resolution of dual residence in light of Yates v HMRC; Tax residence of companies including special rules for CFCs, dual resident investing companies and transfer pricing; Tribunal jurisdiction in residence disputes after the Court of Appeal ruling in Daniel v HMRC; Resolving residence disputes and appeals; Residence of trusts, estates and partnerships; EU law relating to residence; Residence-related tax compliance under the SRT.  Booth and Schwarz: Residence, Domicile and UK Taxation is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49989949587729,"sku":"GOR010604963","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":51533697384721,"sku":"GOR013790802","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1780431635.jpg?v=1751278809"},{"product_id":"booth-and-schwarz-residence-domicile-and-uk-taxation-book-jonathan-schwarz-9781526522634","title":"Booth and Schwarz: Residence, Domicile and UK Taxation","description":"This title gives the reader authoritative guidance on the legislation  dealing with residence, principally the Statutory Residence Test which  defines for tax purposes whether or not an individual is resident in the  United Kingdom.   The author, Jonathan Schwarz, is a Barrister at  Temple Tax Chambers in London and is also a South African Advocate and a  Canadian Barrister. His practice focuses on international tax disputes  as counsel and as an expert and advises on solving cross-border tax  problems.   While the Statutory Residence Test has been in place  since 2013, there are several important developments driving this  updated edition as follows:    - A new chapter reflecting new  legislation bringing in higher rates of SDLT payable by non-UK-resident  purchasers from 1 April 2021.  - Overall change in the UK  taxation as it relates to residents and non-residents, and the general  codification of this area of the law.  - Updated commentary in line with the  OECD multilateral instrument on BEPS and residence for tax treaties.  - New commentary on the operation of the Statutory Residence Test in light of COVID-19.   Commentary on a number of important new cases:    HMRC v Embiricos [2020] UKUT on disputes over residence and domicile Henkes v HMRC [2020] UKFTT information demands re residence and domicile Mackay v HMRC [2020] UK FTT re ordinary residence The Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence) P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration)  This title is included in Bloomsbury Professional's International Tax online service.","brand":"WoB","offers":[{"title":"US \/ NEW \/ INGRAM","offer_id":51033966936337,"sku":"NIN9781526522634","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526522632.jpg?v=1751467378"},{"product_id":"schwarz-on-tax-treaties-book-jonathan-schwarz-9789403526300","title":"Schwarz on Tax Treaties","description":"\u003cp\u003e \u003cb\u003e\u003ci\u003eSchwarz on Tax Treaties\u003c\/i\u003e\u003c\/b\u003e is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Jonathan Schwarz is a pre-eminent authority on international taxation, a leading barrister in this area and a visiting Professor at King's College, London. \u003cb\u003e\u003ci\u003eSchwarz on Tax Treaties\u003c\/i\u003e\u003c\/b\u003e has quickly established itself as the standard reference work on this challenging subject. \u003c\/p\u003e \u003cp\u003e \u003cb\u003eWhatand#8217;s new for 2015-16?\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003e Legislative developments, latest case law and new treaties with key trading partners, including: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e The Supreme Court decision in Anson v HMRC \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e UK Finance Act changes in 2015, such as the Diverted Profits Tax and non-resident disposals \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Amendments to the EU Parent-Subsidiary Directive \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The impact of the OECD Model Convention and Commentary 2014 \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Protocols with Canada, China and Germany, Protocol and Exchange of Letters with Japan \u003c\/li\u003e \u003c\/ul\u003e \u003cb\u003eContents include: \u003c\/b\u003e \u003cul\u003e \u003cli\u003e The legal framework: international law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The legal framework: European Union law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The legal framework: United Kingdom Law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Interpretation of tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Scope of tax treaties: taxes covered and territorial scope \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Access to treaty benefits: personality, fiscal domicile and nationality \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Permanent establishment \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Distributive provisions of income tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Business profits \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Income from property \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Employment and pensions \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Capital gains \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Other income and miscellaneous cases \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Treaties and European tax directives \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Elimination of double taxation \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Non-discrimination \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Treaty shopping and other avoidance \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Administration of tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Disputes and mutual agreement procedure \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e EU arbitration convention \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e International administrative cooperation \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e \u003cb\u003eKey benefits: \u003c\/b\u003e \u003c\/p\u003e \u003cul\u003e \u003cli\u003e Specific focus on the UK tax treaty network and law relating to it. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Expert commentary on the common forms of treaty provisions dealing with double taxation relief. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Identifies and examines variations of some of the more unusual treaty provisions. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Explains both UK and foreign case law that consider both the OECD model and other treaties. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Extensive cross references to legislation, cases and other official guidance to give comprehensive and authoritative commentary on all aspects of working with tax treaties. \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e andquot;...\u003ci\u003eThe most thorough analysis of treaty anti-abuse measures by combining a comprehensive scrutiny of the extensive UK case law and a truly international perspective.\u003c\/i\u003eandquot; \u003c\/p\u003e \u003cp\u003e Nicola Saccardo- Maisto e Associati, London \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":51157386035473,"sku":"NGR9789403526300","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52473292554513,"sku":"NLS9789403526300","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9403526300.jpg?v=1750873230"},{"product_id":"ich-nenn-es-einfach-jetzt-mal-leben-book-jonathan-schwarz-9783110312331","title":"Ich nenn' es einfach jetzt mal Leben","description":"Christlicher Dogmatik droht umso mehr ein Bedeutungsverlust, je mehr sie selbstreferentiell um eine quasi ontologische Konstruktion eines „christlichen Wirklichkeitsverständnisses“ bemüht ist, das sprachlich und inhaltlich mit gegenwärtigen Lebenserfahrungen nicht mehr zu vermitteln ist. In der Folge gerät der christliche Glaube selbst in eine Krise.   Vielversprechender scheint es, christliche Dogmatik mit Strukturelementen gegenwärtiger Lebensdeutung zu konfrontieren und sie als hermeneutische Anleitung zum Verstehen dieser gegenwärtigen Lebensdeutungen zu entwerfen.   Zu diesem Zweck wird in der vorliegenden Studie eine mit empirischen Methoden entwickelte Theorie über die runden Geburtstage des mittleren Lebensalters in einen Dialog mit einer hermeneutisch ausgerichteten Interpretation von schöpfungs- und rechtfertigungstheologischen Ausführungen Karl Barths gebracht.   Dieser Dialog erweist sich für beide Seiten als hermeneutisch ungemein fruchtbar. Außerdem ergeben sich gerade aus der Verbindung empirischer, hermeneutischer und dogmatischer Methoden entscheidende Impulse für eine hermeneutische (Neu-)Ausrichtung christlicher Theologie überhaupt.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51187633193233,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":51187634340113,"sku":"NIN9783110312331","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52120705794321,"sku":"NLS9783110312331","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3110312336.jpg?v=1751064127"},{"product_id":"schwarz-on-tax-treaties-book-jonathan-schwarz-9789041197429","title":"Schwarz on Tax Treaties","description":"\u003cp\u003e \u003cb\u003e\u003ci\u003eSchwarz on Tax Treaties\u003c\/i\u003e\u003c\/b\u003e is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Jonathan Schwarz is a pre-eminent authority on international taxation, a leading barrister in this area and a visiting Professor at King's College, London. \u003cb\u003e\u003ci\u003eSchwarz on Tax Treaties\u003c\/i\u003e\u003c\/b\u003e has quickly established itself as the standard reference work on this challenging subject. \u003c\/p\u003e \u003cp\u003e \u003cb\u003eWhatand#8217;s new for 2015-16?\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003e Legislative developments, latest case law and new treaties with key trading partners, including: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e The Supreme Court decision in Anson v HMRC \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e UK Finance Act changes in 2015, such as the Diverted Profits Tax and non-resident disposals \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Amendments to the EU Parent-Subsidiary Directive \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The impact of the OECD Model Convention and Commentary 2014 \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Protocols with Canada, China and Germany, Protocol and Exchange of Letters with Japan \u003c\/li\u003e \u003c\/ul\u003e \u003cb\u003eContents include: \u003c\/b\u003e \u003cul\u003e \u003cli\u003e The legal framework: international law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The legal framework: European Union law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e The legal framework: United Kingdom Law \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Interpretation of tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Scope of tax treaties: taxes covered and territorial scope \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Access to treaty benefits: personality, fiscal domicile and nationality \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Permanent establishment \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Distributive provisions of income tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Business profits \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Income from property \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Employment and pensions \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Capital gains \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Other income and miscellaneous cases \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Treaties and European tax directives \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Elimination of double taxation \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Non-discrimination \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Treaty shopping and other avoidance \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Administration of tax treaties \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Disputes and mutual agreement procedure \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e EU arbitration convention \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e International administrative cooperation \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e \u003cb\u003eKey benefits: \u003c\/b\u003e \u003c\/p\u003e \u003cul\u003e \u003cli\u003e Specific focus on the UK tax treaty network and law relating to it. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Expert commentary on the common forms of treaty provisions dealing with double taxation relief. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Identifies and examines variations of some of the more unusual treaty provisions. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Explains both UK and foreign case law that consider both the OECD model and other treaties. \u003c\/li\u003e \u003c\/ul\u003e \u003cul\u003e \u003cli\u003e Extensive cross references to legislation, cases and other official guidance to give comprehensive and authoritative commentary on all aspects of working with tax treaties. \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e andquot;...\u003ci\u003eThe most thorough analysis of treaty anti-abuse measures by combining a comprehensive scrutiny of the extensive UK case law and a truly international perspective.\u003c\/i\u003eandquot; \u003c\/p\u003e \u003cp\u003e Nicola Saccardo- Maisto e Associati, London \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51375565078801,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":51375565209873,"sku":"GOR014245246","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9041197427.jpg?v=1751384600"},{"product_id":"schwarz-on-residence-and-uk-taxation-book-jonathan-schwarz-9781526534590","title":"Schwarz on Residence and UK Taxation","description":"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.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51770025738513,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51770025935121,"sku":"NGR9781526534590","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52850249662737,"sku":"NLS9781526534590","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":52850520916241,"sku":"NIN9781526534590","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781526534590.jpg?v=1751501890"},{"product_id":"booth-residence-domicile-and-uk-taxation-book-jonathan-schwarz-9781847661289","title":"Booth - Residence, Domicile and UK Taxation","description":"This unique work clearly explains the complex concepts of residence, ordinary residence and domicile with extensive reference to the relevant UK and European case law. 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