Booth and Schwarz: Residence, Domicile and UK Taxation, 19th edition

2nd December 2015

Booth and Schwarz: Residence, Domicile and UK Taxation, 19th Edition provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies and trusts.

An established and unrivalled guide

For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence. This fully revised edition critically analyses the Statutory Residence Test (SRT) for individuals, split year treatment and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC practice which will remain relevant for years to come.

Quick access to key concepts

The accessible style ensures that you can grasp quickly the key underlying concepts of residence, domicile and the related determinants of international taxing jurisdiction for individuals, companies and other entities recognised for tax purposes.

Who should read this book?

This is an invaluable book for all accountants, lawyers and advisers to individuals and multinational companies. - See more at:


"a staple on the bookshelves of private client specialists" say the latest review of Jonathan Schwarz’s book Booth and Schwarz: Residence Domicile and UK Tax, 17th Edition. Sue Moore, technical manager at the ICAEW Tax Faculty recommends the book in her review in TaxLine April 2014.

Associated Members

Jonathan S. Schwarz